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.
| |
January 11, 1990 |
| B.J. Bryson, Acting Director |
Specialty Rulings |
| Current Amendments and |
Directorate |
| Regulations Division |
C. Tremblay |
| |
(613) 957-2095 |
| |
File No. 8-0339A |
Subject: Subsection 31(1) of the Income Tax Act
Enclosed is a memorandum from the Appeals Branch concerning questions submitted from a legal firm to the Department of Justice requesting their views on the objective of subsection 31(1) of the Act. We note that Appeals has already consulted with the Department of Finance.
In our opinion, the Appeals Branch has adequately reviewed the subsection. However, we request any comments you may wish to add. Should you have any comments, please reply directly to the Appeals Branch, with a copy to us for our records.
B.W. DathDirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and IntergovernmentalAffairs 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