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:
1. Minor change to ruling #963098, dated XXXXXXXXXX, 1996, for this public mutual fund limited partnership.
Position:
1. Change made - no effect to other rulings given. We also added a comment that we are not commenting on the possible application of draft section 18.1.
Reasons:
1. Minor correction to be consistent with prior rulings given (i.e. 962168).
XXXXXXXXXX 963968
XXXXXXXXXX
Attention: XXXXXXXXXX
XXXXXXXXXX, 1996
Dear Sirs:
Re: XXXXXXXXXX
This is in reply to your letter dated XXXXXXXXXX, wherein you requested the following change to the advance income tax ruling we issued to XXXXXXXXXX, dated XXXXXXXXXX, 1996 (our file #963098, hereinafter referred to as the "Ruling"):
On page 19, in ruling E., the reference to "paragraph 44" should be replaced with "paragraph 43".
We confirm that the above change has been made and in addition, the following sentence is added to the end of the penultimate paragraph of paragraph 59, on page 20 of the Ruling:
"In particular, but not limiting the generality of the foregoing, we are not commenting on the possible application of draft section 18.1 of the Act, as proposed in the Notice of Ways and Means Motion tabled on November 18, 1996, by the Secretary of State (Finance)."
The balance of the ruling remains unchanged.
Yours truly,
for Director
Resources, Partnerships and Trusts Division
Income Tax Rulings and Interpretations Directorate
Policy and Legislation Branch
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