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.
| |
August 11, 1989 |
| T2-T3 Assessing and Taxroll |
Financial Industries |
| J.M. Legault |
Division |
| Director |
Kevin Donnelly |
| |
957-3500 |
| |
File No. 5-7991 |
Subject: Partnership election Subsection 53(2.1)
Enclosed is correspondence from 19(1) relating to elections to be made under subsection 53(2.1). As an administrative position is required to facilitate this election and this appears to be your Division's prerogative, we expect you will want to advise directly, as you did in the attached letter to 19(1) with respect to a similar election under subsection 13(7.4).
DirectorFinancial Industries DivisionRulings Directorate
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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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