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:
RE: Personal Services Business
This is to confirm that the opinion expressed in our letter of January 19, 1993 (file no. 5-922987) is correct. The answer given to question 3C of the 1993 Revenue Canada Round Table with the Manitoba Bar Association and Institute of Chartered Accountants of Manitoba no longer reflects the Department's position concerning the application of paragraph 18(1)(p) of the Income Tax Act.
We apologize for any inconvenience that may have been caused due to the different opinions from the Department on this particular matter.
Yours truly,
for DirectorFinancial Industries DivisionRulings 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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