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.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
5-923867
XXXXXXXXXX M. Shea-DesRosiers
(613) 957-8953
Attention: XXXXXXXXXX
March 4, 1993
Dear Sir/Madam,
This is in reply to your letter of December 16, 1992 wherein you request several opinions concerning various proposed situations.
The Department does not provide tax planning services, and thus we cannot advise you as to what type of financial arrangements would best suit your clients.
As mentioned in Information Circular 70-6R2, a copy of which is enclosed for your information, the Department does not give opinions on proposed transactions other than as a reply to an advance income tax ruling request which is to be submitted according to the procedure outlined in said Information Circular.
If the transactions are completed, the enquiry should be addressed to your local district taxation office to ascertain their income tax implications.
Yours truly,
for Director Financial Industries Division Rulings Directorate
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© Her Majesty the Queen in Right of Canada, 1993
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© Sa Majesté la Reine du Chef du Canada, 1993
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