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.
| |
February 12, 1990 |
| To: P. McNally, Director |
From: Technical Interpretations |
| Enquiries and Taxpayer |
Division |
| Assistance Division |
S. Parnanzone |
| |
Tel. (613) 957-9232 |
| Attention: Monica Jones-Kisil |
|
| |
File No. 7-4604 |
Subject: S.O.S. Questions and Answers March Issue
This is in reply to the round trip memorandum of December 21, 1989.
Our review was based on the provisions of the Income Tax Act as proposed to be amended by Bill C-28 (as passed by the House of Commons on December 20, 1989) and Bill C-52 (first reading, December 13, 1989). Our comments are set out in the attached appendix. Unless otherwise indicated, the references to sections, subsections, etc., are to the Income Tax Act.
If you have any questions, please call the writer.
Bernhard BuetowActing DirectorTechnical Interpretations DivisionLegislative and Intergovernmental Affairs Branch.
SP/hm(4) COR "A"
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© Her Majesty the Queen in Right of Canada, 1990
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© Sa Majesté la Reine du Chef du Canada, 1990
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