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.
| 24(1) |
File No. 900576 |
| |
Bill Guglich |
| |
(613) 957-2102 |
19(1)
May 15, 1990
Dear Sirs:
This is in reply to your letter of December 13, 1989 concerning the 24(1) position as set out in paragraph 11 of Interpretation Bulletin IT-62 is that band councils that have reached the advanced stage of development required by Section 83 of the Indian Act will be regarded as Canadian municipalities for purposes of paragraph 118(1)(d) of the Income Tax Act.
You indicated that your 24(1).
The Department's position is that, although section 83 of the Indian Act was amended in 1988 deleting the reference to the advanced stage of development, 24(1).
We trust this will be of assistance to you.
Yours truly,
E.M. Wheelerfor DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch
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