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) |
R. Albert |
|
(613) 957-2098 |
19(1)
December 6, 1990
Dear Sirs:
Re: Telephone Enquiries From Prospective Investors
As you are aware, we have been receiving a number of phone enquiries as a result of the inclusion of a copy of parts of a letter from Revenue Canada to your company in your 24(1). However, we are prohibited from providing any meaningful responses on the subject by reason of the provisions of subsection 241(1) of the Income Tax Act without specific authorization from you to do so.
Since we have now received three letters of authorization from you with respect to particular individuals, we thought that you may wish to provide us with a blanket authorization to discuss the opinions provided to you with anyone who enquires. The opinions which should be covered in such on authorization are our files numbered 5-9185 dated December 20, 1989, 5-9350 dated February 5, 1990, and 5-9633 dated March 22, 1990.
If this suggestion meets with your approval, may we please have your authorization as soon as possible.
Yours truly,
for DirectorBusiness 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