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.
Principal Issues:
XXXXXXXXXX
Position:
XXXXXXXXXX
Reasons:
In accordance with ATR-24 and ruling 3-961288
XXXXXXXXXX
XXXXXXXXXX supplementary
XXXXXXXXXX to 3-961288
Attention: XXXXXXXXXX
Dear Sirs:
Re: Advance Income Tax Ruling
XXXXXXXXXX
This is in reply to your letter dated XXXXXXXXXX wherein you requested an amendment with respect to the advance income tax ruling issued in the above-captioned matter on XXXXXXXXXX, 1996 our reference 3-961288 (the "Ruling").
Accordingly, the Ruling is amended as follows:
- Page 1, subparagraph 1.c.
Delete the following words in front of "registered" on the first line:
"annuitant and"
Add the following subparagraph following subparagraph 1.d.:
e. "annuitant" has the same meaning assigned by subsections 146(1) and 146.3(1) of the Act.'
Insert the following sentence at the end of the paragraph:
XXXXXXXXXX
Insert the following sentence at the end of the paragraph:
XXXXXXXXXX
Insert an "a." between the "18." and the first word of the paragraph.
Add the following at the end of paragraph 18:
XXXXXXXXXX
Insert an "a." between the "20." and the first word of the paragraph.
Add the following subparagraph at the end of paragraph 20.a.:
XXXXXXXXXX
Delete the period at the end of the paragraph and add the following:
XXXXXXXXXX
Insert the following sentences at the end of the paragraph:
XXXXXXXXXX
Add the following paragraph 34:
"34.
XXXXXXXXXX
Add the following three (3) Rulings after Ruling D:
XXXXXXXXXX
Notwithstanding the above amendments, we confirm that rulings A to D given in the Ruling will continue to be binding on Revenue Canada in the manner set forth therein after giving effect to the above amendments.
These rulings are based on the Act and the Regulations as of the date of this ruling letter without taking into account any future amendments thereto, whether currently proposed or not.
Yours truly
for Director
Financial Industries Division
Income Tax Rulings and Interpretations Directorate
Policy and Legislation Branch
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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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