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.
Myler Savill
Regional Director General
Saskatchewan Region 930042
Indian and Northern Affairs Canada L. Holloway
2110 Hamilton Street (613) 957-8953
Regina, Saskatchewan
S4P 4K4
January 14, 1993
Dear Mr. Savill:
Re: Saskatchewan Treaty Land Entitlement Framework Agreement
This is in reply to your letter dated January 4, 1993 and further to the telephone conversation of January 11, 1993 between E. Wheeler of our Department and C. Ruchotske of your office concerning the procedure that should be followed in obtaining Advance Income Tax Rulings or interpretations from our division.
Assurance as to the tax consequences of a contemplated transaction can only be given in response to a request for an advance income tax ruling. The procedure for requesting an advance income tax ruling is outlined in Information Circular ("IC") 70-6R2, [Information Circular 70-6R2] dated September 28, 1990 and the Special Release to this IC dated September 30, 1992 (copies enclosed for your information). If the bands concerned wish to obtain a binding commitment with respect to their particular situation, an advance ruling application together with all related agreements and relevant documentation should be submitted in accordance with the requirements set out in IC 70-6R2 [Information Circular 70-6R2] .
Alternatively, the bands may ask for written technical opinions on the interpretation of specific provisions of the law. Opinions are not given on actual proposed transactions as they are the subject of advance income rulings. These opinions are not binding on the Department.
We are also prepared to offer written technical opinions to other government departments and we have provided such opinions to Indian and Northern Affairs Canada on several occasions in the past. Should you decide to request our views on the tax consequences of any proposed transaction, our task will be facilitated if you could provide us with copies of all relevant documents and a covering memorandum which sets out clearly the questions you would like answered together with any supporting analysis. Although written with an advance income tax ruling in mind, rather than an opinion to a government department, the comments in paragraphs 15(d) to (j) of Information Circular 70-6R2, with the necessary changes, may serve as a guide to what we would like to see, either directly or by reference to other documents (eg. legal opinions that you or the bands have obtained) which may be attached.
Your request should be addressed to the attention of B.W. Dath, Director, Business and General Division, 88 Metcalfe Street, Room 303, Metcalfe Building, Ottawa, Ontario, K1A 0l8.
I trust the foregoing comments shall be of assistance to you.
Yours truly,
R.J.L. Read
Director General
Rulings Directorate
Legislative and Intergovernmental
Affairs Branch
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