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.
Principal Issues: No Issues, requested confirmation of position expressed in file 933601
Position TAKEN: N/A
Reasons FOR POSITION TAKEN: N/A
943103
XXXXXXXXXX M.P. Sarazin
Attention: XXXXXXXXXX
December 28, 1994
Dear Sirs:
Re: Meaning of the Phrase "Immediately after the Disposition"
This is in reply to your letter dated November 25, 1994 wherein you asked us to confirm whether the position expressed in our letter (the "Letter") to you dated January 26, 1994 (our file #933601) continues to reflect the Department's current position with regards to the meaning of the phrase "immediately after the disposition".
We confirm that the position expressed in our Letter continues to represent our current position with regards to the meaning of the phrase "immediately after the disposition". For your information, it is the Department's practice that all material released under the Access to Information Act contains a disclaimer that it may not reflect the current position of the Department.
Yours truly,
for Director
Reorganizations and Foreign Division
Rulings Directorate
Policy and Legislation 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, 1994
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, 1994
Email this Content