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.
Dear Sirs:
Re: 19(1) 24(1)
We are responding to your October 4, 1989 request for an advance income tax ruling on behalf of the above-noted taxpayers.
In our view of the above we are unable to consider your request for an advance ruling. With respect to your request for an opinion regarding of legal and accounting fees already made, we make reference to Interpretation Bulletin IT-99R3 - Legal and Accounting Fees, which sets out T paragraph 19 the Department's position with respect to fees incurred in connection with a prosecution under section 239 of the Act. Paragraph 17 of that publication may also have application. Where a personal expense is enjoyed by the employer.
Such a determination must be made on the basis of all the information available. In this regard, refer to our previous comments concerning full disclosure of information.
We regret being unable to provide you with a more definitive response. Your deposit cheque in the amount of $325.00 will be returned by separate cover.
Yours truly, for Director Business and General Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1989
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© Sa Majesté la Reine du Chef du Canada, 1989
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