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.
| |
November 23, 1989 |
| P. McNally, Director |
Technical Interpretations |
| Enquiries and Taxpayer Assistance |
Division |
| Division |
S. Parnanzone |
| |
957-9232 |
| ATTN: Rick Owen |
Subject: INITIAL CIRCULATION T2097 Rev. 89
In accordance with your request of November 20, 1989 we have reviewed the above-noted form.
Our comments in the attached appendix are based on the provisions of the Income Tax Act as proposed to be amended by Bill C-28 (first reading, June 20, 1989) and the draft Notice of Ways and Means Motion dated 13-9-89 dealing with pension reform. Unless otherwise indicated, the references to sections, subsections, etc., are to the Income Tax Act.
If you have any questions, please contact us.
Bernhard Buetow Acting Director Technical Interpretations Division Legislative and Intergovernmental Affairs Branch
| |
APPENDIX |
| |
S. Parnanzone |
| |
957-9232 |
INITIAL CIRCULATION T2097 Rev. 89
1. Designation Area, line (5). For technical accuracy and to avoid confusion, we suggest that the description of line (5) be similar to that of the respective qualifying income referred to in the preceding notes (i.e., bullets).
2. Should the form not contain a reference to the Privacy Act Personal Information bank?
3. 21(1)(b)
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