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 21, 1989 |
| A.G. Cockell |
B.W. Dath |
| Director |
Director |
| Technical Interpretations Division |
Small Business and |
| |
General Division |
| |
957-2089 |
Subject: Review of CCD Guides
On July 18, 1989, I received three CCD Guides from your Division requesting our review of same and referring us to correspondence between V Renda of CCD and you complaining about the timeliness of previous reviews.
As you know we are trying to assist you in meeting your review deadlines during your peak periods. However, due to vacation schedules, under staffing, and our regular workload we do not always have the capacity to handle these additional assignments on a rush basis. It appears that you have set a tight time frame for the review of CCD material. Therefore, I suggest that you contact our Division by telephone before forwarding such material to confirm that we will be able to handle same on time. This will save delays caused by mail service if we should have to return the material to you. This will save delays caused by mail service if we should have to return the material to you. I am sure you will agree that if it is necessary to incur overtime hours to carry out these reviews that should be a part of your budget.
B.W. DathDirectorSmall Business 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, 1989
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, 1989
Email this Content