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.
| |
September 28, 1990 |
| Technical Publications Division |
Rulings Directorate |
| |
Resource Industries |
| Roy C. Shultis |
Section |
| Director |
Allan Nelson |
| |
957-8984 |
| |
7-900253 |
| EACC9611 |
Subject: Publication of Advance Tax Ruling 24(1) File #3-2679, Dated December 22, 1989
Enclosed, as requested, is a draft of the 24(1) ruling previously recommended for publication.
This draft was prepared in accordance with the instructions contained in the August 8, 1990 memo from R.J.L. Read, then Acting Assistant Deputy Minister concerning the subject "Publication of Advance Tax Rulings".
We have edited the 24(1) ruling extensively in order to delete non-substantive facts and issues in the ruling which would have little or no relevance to more than a few taxpayers. 21(1)(b)
The single issue presented in the enclosed draft ruling for publication was dealt with at the December 21, 1989 meeting of the Review Committee.
It is our view that our position on this issue could be of interest to a large number of taxpayers.
If you have further queries on this file please contact the writer.
Acting/Director Bilingual Services and Resource Industries DivisionRulings Directorate
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© 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
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