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.
| 19(1) |
File No. 900371 |
| |
P.W. Osborn |
| |
(613) 957-2120 |
June 18, 1990
Dear sirs:
Re: Contractual Estate Freeze - Your File 19(1)
We are writing in reply to your letter of April 11, 1990 in which you requested our opinion of the application of section 54 of the Income Tax Act to a pending series of transactions and events. As your enquiry deals with a fact situation your submission should be in the form of a request for an advance income tax ruling in accordance with the procedures set forth in Information Circular 70-6R dated December 18, 1978.
Yours truly,
for DirectorReorganizations and Non-Resident DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs 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
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