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.
MINISTER/DM'S OFFICE 96-04151M
ADM'S OFFICE
RETURN TO RULINGS, 15TH FLOOR, 25 NICHOLAS ST.
PENDING
July 16, 1996
XXXXXXXXXX
Dear XXXXXXXXXX:
The Honourable Jane Stewart, Minister of National Revenue, has asked me to reply to your letter of May 27, 1996, concerning the tax treatment of two family trusts that left Canada.
The role of Revenue Canada is to administer and enforce the Income Tax Act as passed by Parliament, while the Department of Finance is responsible for tax policy and any proposed changes to the Act. The tax policy issues raised in the Auditor General's report have been referred to the House of Commons Standing Committee on Finance. Following this committee's review, the Government will take action as required.
The confidentiality provisions of the Act prevent me from discussing the specific cases referred to in your letter; however, I can assure you that Revenue Canada treats all taxpayers in accordance with the law and these specific cases did not contravene any provisions of the Act.
I wish to thank you for expressing your concerns on this matter.
Yours sincerely,
Pierre Gravelle, Q.C.
Catherine Bowen
957-8585
July 2, 1996
962263
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© Her Majesty the Queen in Right of Canada, 1996
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© Sa Majesté la Reine du Chef du Canada, 1996
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