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 30, 1990 |
| Current Amendments and |
Head Office |
| Regulations Division |
Rulings Directorate |
| B. Bryson |
F.B. Fontaine |
| Acting Director |
957-2095 |
| |
900443 |
| |
EACC9225 |
Paragraph 20(1)(ee) of the Income Tax Act (the "Act")
Further to our recent telephone conversation with Don Joy, we request your comments as to whether a utility service connection cost incurred in the circumstances described below should, in terms of fiscal policy, be deductible even though the payment was made to a person other than the person who supplied the service.
A referral from the Mississauga District Office describes that 24(1) 21(1)(b)
We enclose a copy of our reply to the District Office for your information and look forward to your comments in due course.
R.J.L. ReadDirector General 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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