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.
XXXXXXXXXX
Attention: XXXXXXXXXX
Dear Sirs:
This is in reply to your letter of March 3, 1993, wherein you requested our comments with respect to subparagraph 212(1)(b)(vii) of the Income Tax Act (the"Act").
We confirm that, with respect to subparagraph 212(1)(b)(vii) of the Act, taxpayers are entitled to rely on the published position which is stated in paragraph 4 of Interpretation Bulletin 361R2.
We trust that the above comments are of assistance to you, however, as stated in Information Circular 70-6R2, they are not binding on the Department.
Yours truly,
for DirectorFinancial Industries DivisionRulings DirectorateLegislative 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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