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 |
| R.A. D'Avignon |
Specialty Rulings |
| Assistant Deputy Minister |
Directorate |
| Appeals Branch |
C.R. Bowen |
| |
957-2096 |
| |
File No. 5-8198 |
Re: 24(1)
The attached letter has been prepared in response to queries raised by the 24(1) concerning the income tax treatment of the video tapes in . Also attached for your information are four relevant documents including a memorandum dated July 12, 1989 which outlines in chronological order the events related to the assessing action taken.
As we are being pressed to respond within the next few days, we would appreciate your immediate review of the attached. Please contact Bryan Dath directly at 957-2089 with any comments or concerns that you may have.
Thank you for your cooperation in this matter.
M.A. Hiltz for Director General Specialty Rulings DirectorateLegislative and Intergovernmental Affairs 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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