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) |
901366 |
| |
R. Mundell |
| |
(613) 957-2139 |
| |
EACC9426 |
| July 18, 1990 |
Dear Sir:
Re: Donations and Trusts
This will reply to your letter of June 20, 1990 requesting an advance income tax ruling concerning purported "gifts" from patients.
24(1)
We are unable to rule in this matter, as what constitutes a gift in any particular circumstance is a question of fact. Based on the information provided we would be unable to give you a favourable ruling in any case. Your advance fee of $325.00 will therefore be returned to you under separate cover.
For your information we offer the following general comments.
OUR COMMENTS
24(1)
24(1)
We hope these comments will be helpful.
Yours truly,
for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© 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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