Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Blair P. Dwyer (613)957-2744
XXXX
May 23, 1989
Dear Sirs:
Re: Scott v MNR, 89 DTC 218 (TCC)
This is in reply to your letter dated April 24, 1989 respecting the above- noted court decision.
The assessment of the taxpayer in the Scott case does not represent a change in the administrative practice set out in paragraph 7 of Interpretation Bulletin IT-445 . The assessing position continues to be as set out in that Bulletin. The assessment in Scott turned on facts peculiar to that case.
In accordance with paragraph 24 of Information Circular 70-6R, the comments expressed in this letter do not constitute advance income tax rulings and consequently are not binding on the Department in respect of a specific transaction or event.
Yours truly,
for Director Financial Industries Division Rulings Directorate
XXXX
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© Her Majesty the Queen in Right of Canada, 1989
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© Sa Majesté la Reine du Chef du Canada, 1989
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