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) |
5-9161 |
| |
A.B. Adler |
| |
(613) 957-8962 |
Attention 19(1)
December 7, 1989
This is in reply to your letter dated November 21, 1989 in which you requested a technical interpretation regarding the investment by a Canadian unit trust in a fund existing in Brazil.
As indicated in paragraph 23 of our Information Circular 70-6R we do not provide written opinions concerning proposed transactions. Further, since we are not familiar with the Brazilian fund in question and the Brazilian legislation governing such funds we are not in a position to provide you with our general comments.
We suggest that you either request a ruling from this office or contact the relevant officials in your local taxation office in order to pursue the issues of concern to you.
Thank you for writing.
Yours truly,
for 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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