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.
REVENUE CANADA, TAXATION MEMORANDUM
DATE April 25, 1989
TO Publications Division Director
FROM Financial Industries Division
F. Francis 957-3496
This is in response to your enquiry regarding the possible publication of issued advance income tax ruling E-111 with respect to an Employee Incentive Plan.
In our opinion this ruling is not suitable for publication since, under current legislation, the plan would be considered a Salary Deferral Arrangement under subsection 248(1) of the Income Tax Act. The rulings issued would therefore have no applicability in respect of current employee incentive plans.
for Director Financial Industries Division Rulings Directorate
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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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