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.
XXXXXXXXXX 961150
Attention: XXXXXXXXXX
XXXXXXXXXX, 1996
Dear Sirs:
Re: Advance Income Tax Ruling issued XXXXXXXXXX, 1996, (our reference 952975)
This is in reply to your letter of XXXXXXXXXX wherein you advised that XXXXXXXXXX was inadvertently left out of the "Re Line" in the advance income tax ruling issued on XXXXXXXXXX, 1996, as amended by the supplementary rulings issued on XXXXXXXXXX 1996 and XXXXXXXXXX, 1996 (the "Ruling"). You advise that XXXXXXXXXX was defined as a "Secured Lender" in the Ruling and that the rulings were issued to the Secured Lenders.
We confirm that the rulings in respect of the Secured Lenders in the Ruling apply to XXXXXXXXXX.
Yours truly,
for Director
Financial Industries Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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