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 October 17, 1989 |
| TO Toronto District Office |
FROM Specialty Rulings |
| |
Directorate |
| Mr. G.A. Troy |
D.Y. Dalphy |
| Chief of Audit |
(613) 957-2117 |
| |
| |
File No. 7-3781 |
SUBJECT: 24(1) Request for an Advance Income Tax Ruling
We enclose copies for your reference, of correspondence in respect of the above-noted corporation. Their request for an advance income tax ruling was withdrawn since we were unable to provide a favourable advance income tax ruling.
It is our view that, if the taxpayers proceed with the proposed transactions, capital gains will arise. If you require any assistance on this matter, please do not hesitate to contact us.
K.H. MajorChiefForeign SectionReorganizations and Non-ResidentsSpecialty Rulings directorateLegislative and intergovernmentalAffairs Branch
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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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