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.
| |
August 23, 1989 |
| TO - J.M. Legault, Director |
FROM - Technical |
| Returns Processing Division |
Interpretations Division |
| Assessing and Enquiries Directorate |
Greg Middleton |
| |
957-9230 |
| ATTN: Jim Campbell and Aileen Wade |
SUBJECT: 1989 TRUST RETURN AND GUIDE
This is in reply to your memorandum of June 9, 1989.
The material of the trust guide, trust return and schedules was assigned for review to different rulings officers. We are attaching appendix 1 (other appendices to follow) which cover the material reviewed by Greg Middleton.
A.G. Cockell Director Technical Interpretations Division Legislative and IntergovernmentalAffairs Branch
| |
APPENDIX 1 |
| |
Greg Middleton |
| |
August 23, 1989 |
T3 GUIDE - CREDITS - LINES 85 TO 89
- A comment should be inserted somewhere in the T3 Guide to cover capital gains refunds for mutual fund trusts which are calculated on form T184. Presumably, the refund would be entered on line 89 on page 1 of the T3 Return.
- Under Line 86, add the phrase "on income earned by the trust" to the first line thereunder after the word "source" and consider rewording line 4 for clarity "...is not available. Attach a statement to substantiate..."
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