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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| |
February 1, 1990 |
| |
| Assessing & Enquiries Directorate |
Technical Interpretations |
| J.M. Legault |
Division |
| Director - Returns Processing |
G.D. Middleton |
| Division |
957-9230 |
| Nancy Kelly Subject: Form T691A Minimum Tax Supplement - Multiple Jurisdiction |
In accordance with your request of October 25, 1989, we have reviewed the above-mentioned form. We apologize for the delay in our review.
Our comments are summarized in the attached appendix and are based on the provisions of the Income Tax Act as proposed to be amended by Bill C-28 unless otherwise indicated, the references to sections, subsections, etc., are to the Income Tax Act (the "Act").
We are also enclosing a mock-up copy of form T691A which contains other handwritten comments which you may wish to consider.
This form is not a form prescribed in the Income Tax Act or Income Tax Regulations and there is no indication on the form that it is "authorized by the Minister". Accordingly, taxpayers are not obliged to use this form. If you want taxpayers to complete this form, there should be an indication on the form that it is authorized by the Minister.
There is also no reference to the Privacy Act or Personal Information Bank on the form.
If you have any questions, please contact us.
Bernhard BuetowActing DirectorTechnical Interpretations DivisionLegislative 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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