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.
DATE: September 29, 1987
TO Head Office Registration Directorate Registered Pension & Deferred Income Plans
FROM Financial Industries Division R. Nanner 957-3494
RE: XXXX
This is in Response to your T196 referral dated August 28, 1987 wherein XXXX enquired as to whether certain changes made to the structure of the above mentioned fund would alter its status for the purposes of section 206 (foreign property rules) of the Income Tax Act (the "Act").
XXXX has been informed by a telephone call that because of the confidentiality provisions of section 241 of the Act, we were unable to discuss with him income tax affairs of another taxpayer unless he had a written authorization from the taxpayer. XXXX did not wish us to respond to him in writing.
Director Financial Industries Division Rulings Directorate Legislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1987
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, 1987
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