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.
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901275 |
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W.C. Harding |
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(613) 957-8953 |
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EACC9413 |
Dear Sirs:
This is in reply to your letter of June 13, 1990, requesting our position concerning the application of subsection 105(1) of the Income Tax Act in view of the outcome of S. Cooper v. MNR [1989] 1 CTC 66.
It is our position that the decision reached in the Cooper case will be of consideration in our assessment of taxpayers under the provisions of subsection 105(1) of the Act in similar or identical situations. It however remains our position that each case must be determined on an individual case by case basis.
We trust that this information is satisfactory to your needs.
Yours truly,
for DirectorFinancial Industries DivisionRulings Directorate
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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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