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) |
901364 |
| |
G. Thornley |
| |
(613) 957-2101 |
| Attention: 19(1) |
EACC9484 |
July 13, 1990
Dear Sirs:
This is in reply to your June 19, 1990 request for an Advance Income Tax Ruling on behalf of 24(1) We also confirm our telephone conversation (Thornley 19(1) of July 4, 1990 with 19(1) concerning this matter.
As discussed with 19(1) on July 4, 1990 advance income tax rulings given by the Department will have application only to the taxpayer or taxpayers who requested it. Rulings are rarely given on behalf of a group of unnamed persons such as donors to charities. Rulings are also not given on questions of fact unless it is possible to pre-determine all the material facts and those facts can reasonably be expected to prevail or be made to prevail. As your ruling request falls into both of these areas we are unable to issue the advance income tax ruling that you request. We are, however, prepared to offer the following comments.
Our comments
24(1)
24(1)
We trust our comments, which are as indicated, an expression of opinion only, will prove helpful.
Your deposit of $400.00 will be returned shortly.
Yours truly,
for Director Business and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
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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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