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:
Supplemental for change in facts
Position:
Given
Reasons:
Minor change in the amount of the principal repayment
XXXXXXXXXX 971558
XXXXXXXXXX
Attention: XXXXXXXXXX
XXXXXXXXXX, 1997
Dear Sirs:
Re: XXXXXXXXXX
Advance Income Tax Ruling 971155 (the "Ruling")
This is in reply to your facsimile of XXXXXXXXXX wherein you request an amendment to the Ruling dated XXXXXXXXXX, 1997.
The Ruling is hereby amended as follows:
1.Paragraph 16 C of the Ruling is amended to change the amount of the principal repayment of Credit Facility I on XXXXXXXXXX.
We confirm that the Ruling as amended above will continue to be binding in the manner set forth therein.
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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