1999 Ruling 9926643 - LOSS CONSOLIDATION

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.

XXXXXXXXXX
XXXXXXXXXX 992664
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Attention: XXXXXXXXXX

XXXXXXXXXX, 1999

Dear Sirs:

Subject: XXXXXXXXXX
XXXXXXXXXX

This is in reply to your letter of XXXXXXXXXX, wherein you requested an amendment to the statement of facts contained in the advance income tax ruling issued to the above-noted taxpayers on XXXXXXXXXX, 1999 (our reference 991976) (the "Ruling").

Paragraph 4 of the Ruling is amended by deleting the last sentence.

We confirm that the above amendment will not affect the rulings given in the Ruling.

Yours truly,

for Director
Reorganizations and International Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch