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.
| |
October 05, 1989 |
| To: Provincial and International |
From: Specialty Ruling |
| Relations Division |
Directorate |
| C. Savage |
J.D. Jones |
| A/Director |
957-2104 |
| |
File: 5-7233 |
Subject: Province of Ontario Employee Share Ownership Plan Act, 1988
We are forwarding the attached letter dated December 8, 1988, from the 19(1) requesting the Department's opinion on the treatment for income tax purposes of grants paid by the Province of Ontario to eligible individuals for your reply. We have also attached a copy of the legislation, an information guide outlining the key elements of the program, in addition to a legal opinion this Directorate received from the Department of Justice with respect to this issue.
It is our understanding you are currently discussing this situation with officials in the Department of Finance.
B.W. DathDirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch
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© Her Majesty the Queen in Right of Canada, 1989
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1989
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