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
Dear Sir:
This is further to our telephone conversation (Fontaine/XXXXXXXXXX) of April 8, 1993 in which you undertook to provide additional facts that would clarify your particular concerns regarding a proposed agreement with the XXXXXXXXXX A copy of the agreement was forwarded to us by the Ottawa District Office on March 25, 1993.
As explained, while the Department does not provide written opinions with regard to transactions that are contemplated, it may, however, issue advance rulings as to how it will interpret provisions of the Income Tax Act in respect of such transactions. We enclose herewith a copy of Information Circular 70-6R2 which describes the requirements for the application of an advance ruling. Written opinions to interpret specific provisions of the law on hypothetical situations are provided while the District Taxation Office provides over-the-counter advice and assistance on routine matters. There is no charge for written opinions but a fee is charged for advance rulings.
Accordingly, if we do not receive the necessary information by July 16, 1993, we will conclude that you do not wish to proceed with this matter and our file will be closed. Should you subsequently wish to supply us with the information, we will be pleased to re-open the file.
Yours truly,
for Director Manufacturing Industries, Partnerships and Trusts DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1993
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, 1993
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