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.
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January 11, 1990 |
B.J. Bryson, Acting Director |
Specialty Rulings |
Current Amendments and |
Directorate |
Regulations Division |
C. Tremblay |
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(613) 957-2095 |
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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
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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