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.
With respect to your referral to us of August 1, 1989, attached is a copy of our reply to XXX letter.
A review of the late XXX Will indicates that (b) of paragraph 6 of IT-500 may apply to deny the right of the taxpayers to make a designation under subsection 146(8.1). This, however, would require a review of the will by our legal counsel. Such a review will be undertaken should XXX request an advance income tax ruling in proper format, or should the taxpayers proceed with the designation without receiving a favourable ruling and you again submit the matter for our consideration.
The 1988 return of the late XXX together with the other material submitted with your referral, is returned herewith.
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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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