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) |
902444 |
| |
M.P. Sarazin |
| |
(613) 957-2125 |
19(1)
October 25, 1990
Dear Sirs:
Re: Paragraph 85(1)(c.1) of the Income Tax Act (Canada) (the "Act")
We are writing in response to your letter dated September 7, 1990 in which you requested a technical interpretation on the application of paragraph 85(1)(c.1) of the Act to the following hypothetical situation.
Facts
24(1)
In your letter you have outlined an actual fact situation related to a past transaction. The review of such transactions falls within the responsibility of District Taxation Offices. In our telephone conversation of October 19, 1990 (19(1) Sarazin) you indicated that this matter had recently been reviewed one of the District Taxation Offices and that a reassessment has been issued. Accordingly, we do not believe that it would be appropriate for us to comment on this matter at this time.
Yours truly,
for DirectorReorganizations and Non-Resident DivisionRulings 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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