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.
| 19(1) |
File No. 5-7519 |
| |
G. Thornley |
| |
(613) 957-2101 |
June 1, 1989
Dear Sirs:
19(1)
This is in reply to your letter of April 17, 1989 addressed to C.T.A. McNabb seeking the Department's views regarding the tax treatment of 19(1)
As discussed with you on May 16, 1989, and previously with 19(1) the issues involved in your enquiry are presently being considered by personnel of the Vancouver District Office in connection with a tax return already filed and thus we are unable to comment on the matter at this time.
We have, however, forwarded to the Vancouver District Office copies of your correspondence, a copy of a legal opinion received from the Department of Justice, Legal Services - Taxation and our comments.
Should you wish to pursue the matter at the District Office you may contact Mr. S. McKenzie, Chief of Audit at telephone number 666-3502.
We regret the delay in this matter but trust our action in forwarding the file to the Vancouver District Office meets with your approval.
Yours truly,
for DirectorSmall Business and General DivisionSpecialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch
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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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