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.
| |
July 25, 1990 |
| Non-Resident Taxation Division |
Rulings Directorate |
| |
M.P. Sarazin |
| K. Hillier |
957-2125 |
| Director |
| |
7-4608 |
SUBJECT: Minimum Tax Carry-Over and Non-Residents File HDB 8788-1
This is in reply to your memorandum of December 20, 1989 regarding the application of the minimum tax carry-over provisions to reduce Part I tax pertaining to a non-resident.
Our Directorate has responded directly to the taxpayer's representative in a letter dated May 3, 1990 (copy enclosed). The taxpayers representative telephoned our Bilingual Services Division on January 11, 1990 to determine the date that they could expect a response to their letter which was mailed September 11, 1989. Since we did not receive their original letter directly from the representative, a copy was faxed to our Directorate (file 5-9375) and responded to in the previously noted letter.
Unfortunately, our Control Unit had no way of matching the two enquiries since one came directly from the taxpayer's representative and the other was received from your Division.
Since the representative has already received a reply, you may wish to close your file without responding to the taxpayer's representative.
for DirectorReorganizations and Non-Resident DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1990
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, 1990
Email this Content