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. 5-8248 |
| |
S.J. Tevlin |
| |
(613) 957-2118 |
Dear Sirs:
Re: Subsection 245(2) of the Income Tax Act (the "Act")
This is in response to your letter of June 15, 1989, concerning subsection 245(2) of the Act. As your enquiry deals with a fact situation and proposed transactions, your submission should be in the form of a request for an advance income tax ruling in accordance with the procedures set forth in Information Circular 70-6R dated December 18, 1978, a copy of which is enclosed for your convenience.
Yours truly,
for Director Reorganizations and Non-Resident DivisionSpecialty 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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