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.
3-930068
XXXXXXXXXX M.P. Baldwin
957-8953
Attention: XXXXXXXXXX
February 9, 1992
Dear Sirs:
Re: Retiring Allowance
This is in reply to your letters of January 11, 1993, February 1, 1993 and further to our telephone conversation (Douglas\XXXXXXXXXX) of February 4, 1993 requesting an advance income tax ruling. As noted in our telephone conversation, we can not provide you with the ruling requested as the ruling requested is a question of fact.
Opinion
Although a ruling could not be provided we can offer the following comments. It is our position that if two employers are both controlled by Her Majesty then the employers would be related for purposes of the Income Tax Act.
Yours truly,
for Director
Financial Industries Division
Rulings Directorate
Legislative and Intergovernmental
Affairs Branch
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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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