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.
971967
XXXXXXXXXX R. Albert
Attention: XXXXXXXXXX
July 24, 1997
Dear Sir:
Re: IT-226R - Gift to a Charity of an Equitable Interest in a Trust
We are writing to thank you for your letter of July 16, 1997, concerning gifts to a charity of an equitable interest in a trust, to which you attached several pertinent articles.
As discussed (Albert/XXXXXXXXXX), the Department is in the process of reviewing IT-226R and these articles will be of assistance. You should also be aware that Mr. John Oulton, Chief, Business, Property and Employment Income Section II, has taken on the issues surrounding such gifts and `Charitable Remainder Trusts'. He can be reached at (613) 957-2141.
We are appreciative of the comments that you have provided on the issue.
Yours truly,
R. Albert
A/Chief
Business, Property and Employment Income Section I
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1997
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1997
Email this Content