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.
992184
xxxxxxxxxx Denise Dalphy
(613) 957-9231
August 17, 1999
Dear XXXXXXXXXX:
Re: Canadian Renewable and Conservation Expenses and
Flow-through Shares
This is in reply to your letter dated July 13, 1999 requesting copies of advance income tax rulings issued on the above topic.
We have not as yet issued any such rulings or technical interpretations on this subject. However, we are sending a copy of our Information Circular 70-6R3, Advance Income Tax Rulings, and we wish to draw to your attention paragraph 4 regarding confidentiality and availability of rulings for public viewing.
If you have a specific question regarding the legislation in respect of the above subject or wish to apply for an advance income tax ruling, you may call our general and public enquiries service at (613) 957-8953 or write to us at:
Income Tax Rulings and Interpretations Directorate
Place de Ville
16th Floor, Tower A
320 Queen Street
Ottawa ON K1A OL5
Yours truly,
John Chan, C.A.
Manager
Resource Industries Section
Resources, Partnerships and Trusts Division
Income Tax Rulings and Interpretations Directorate
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© Her Majesty the Queen in Right of Canada, 1999
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© Sa Majesté la Reine du Chef du Canada, 1999
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