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.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Mr. Rem Westland
Director General
Specific Claims and
Treaty Land Entitlement Branch 940326
Terrasses de la Chaudière L. Holloway
10 Wellington St.
North Tower
Hull, Quebec
K1A-0H4
April 29, 1994
Dear Mr. Westland:
Re: Taxation of Treaty Land Entitlement (TLE) Trust Property
I am writing in reply to your letter dated January 26, 1994, expressing your concern over the comment made in our letter to your Department dated December 15, 1993 stating that an expression of opinion is not binding on the Department.
Our position with respect to the taxation of funds transferred by the Crown to a trust for the benefit of Indians or bands remains as stated in our letter to your Department dated December 15, 1993.
This position would change only if the Department's interpretation was changed as a result of a court decision. While only advance income tax rulings are considered binding upon the Department, this position represents our current interpretation of the law. Also, if the law upon which this opinion is based is amended, (ie. section 90 of the Indian Act) our opinion would cease to be valid from the effective date of the amendment. However, all other things being equal, it is unlikely that our previous position would be challenged. We are sending copies of the December 15, 1993 letter to the District Offices concerned so that they will be aware of our views.
I trust these comments will be of assistance to you.
Yours truly,
B.W. Dath
Director
Business and General Division
Rulings Directorate
Legislative and Intergovernmental
Affairs Branch
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