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.
MINISTER'S/DM'S OFFICE YS # 93-6065 ADM'S OFFICE RETURN TO RULINGS, ROOM 303, MET. BLDG
XXXXXXXXXX
Dear XXXXXXXXXX
The Honourable Garth Turner, Minister of National Revenue, has asked me to reply to your letter of September 17, 1993, concerning a proposed exemption from non-resident withholding tax for payments under certain lease arrangements proposed or undertaken by XXXXXXXXXX
Due to the confidentiality provisions of the Income Tax Act, I am unable to discuss the tax affairs of specific taxpayers with you without proper authorization. However, I can assure you that the income tax treatment afforded any taxpayer will be in accordance with the law and that such treatment will be consistently applied to all persons who enter into similar transactions.
I appreciate your taking the time to bring your concerns to the attention of the Department.
Yours sincerely,
Pierre Gravelle, Q.C.
October 28, 1993
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