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. 5-9566 |
| |
J.D. Jones |
| |
(613) 957-2104 |
March 29, 1990
Dear Sirs:
Re: 80% Food and Entertainment Expense Limitation Paragraph 67.1(2)(e) of the Income Tax Act (the "Act")
This is in reply to your letter of February 6, 1990, wherein you requested we review the information concerning the interpretation of paragraph 67.1(2)(e) of the Act as set out in our previous letter of June 6, 1989, and provide you with any updated comments.
We have reviewed the comments contained in our previous letter and advise we have made the Department of Finance aware of the points you gave raised but are unable to provide you with a definitive reply with respect to the specific situations raised in your letter.
We regret we are unable to be of assistance.
Yours truly,
for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1990
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© Sa Majesté la Reine du Chef du Canada, 1990
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