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. 5-9126 |
| |
S. Tevlin |
| |
(613) 957-2118 |
November 28, 1989
Dear Sirs:
This letter is further to our meeting of November 16, 1989, Messers 19(1) Messers Tevlin and Astaphan.
The comments made and opinions expressed during that meeting are those of the rulings officers in attendance at that meeting and, in accordance with paragraph 24 of Information Circular IC 70-6R, dated December 18, 1978, are not binding on the Department. Assurances as to the income tax consequences of proposed transactions can be given only in the context of an advance income tax ruling.
Yours truly,
for DirectorReorganizations and Non-Resident 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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