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 1-962251
XXXXXXXXXX
Attention: XXXXXXXXXX
XXXXXXXXXX, 1996
Dear Sirs:
Re: XXXXXXXXXX - Advance
income tax ruling 3-960806 dated XXXXXXXXXX, 1996, as amended by our letter of XXXXXXXXXX
(collectively, the "Amended Ruling")
We are writing in response to your letter of XXXXXXXXXX, in which you advised us that the first year-end for XXXXXXXXXX will be XXXXXXXXXX. The setting of the first year-end for each of XXXXXXXXXX to be XXXXXXXXXX is to ensure that the Part IV tax payable by XXXXXXXXXX, as a result of the dividend refund to be received by XXXXXXXXXX, will not be due until a date after XXXXXXXXXX has received its dividend refund. (Terms defined in the Ruling to have a certain meaning have the same meaning when used in this letter.)
We confirm that the above change will not affect the rulings given in the Amended Ruling which will continue to be binding as indicated therein.
Yours truly,
for Director
Reorganizations and International Division
Income Tax Rulings and Interpretations
Directorate
Policy and Legislation Branch
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© Her Majesty the Queen in Right of Canada, 1995
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© Sa Majesté la Reine du Chef du Canada, 1995
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