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.
| |
September 20, 1989 |
| TO - Publications Division |
FROM - Financial Industries |
| Roy C. Shultis |
Division |
| Director |
R.J. Kauffman |
| |
957-8953 |
| |
File No. 7-4188 |
SUBJECT: Version 10 of draft IT-359R3
In reply to a memorandum from Mr. D. Delorey of your Division dated July 27, 1989 we have the following comments on this version of IT-359R3:
1) Paragraph 12 - This paragraph generally reflects our approach. We feel there may be confusion with the words "the commercial practice DISCUSSED IN 11(c) ABOVE" and suggest the words "the commercial practice as set out by CIPREC with respect to such inducements". In our view this paragraph could then end at this point. If you wish to continue with the example, the wording in the next two sentences should be made more cohesive. Presently there is a "for example" within a "for example".
2) Paragraph 11(b) - typo second word, second line.
3) Comments from our memorandum of July 19, 1989 are otherwise correctly reflected.
Director GeneralRulings Directorate
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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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