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.
Vancouver District Office Specialty Rulings
S. McKenzie, Chief of Audit Directorate
Glen Thornley
(613) 957-2101
Peter Quinn
Subject: 19(1)
This is further to our telephone conversations (Thornley/McKenzie and Thornley/Quinn) on May 16, 1989 concerning the above noted taxpayers.
As discussed, we received an enquiry
19(1)
We requested a legal opinion on this matter from Legal Services on March 23, 1989. Their reply was received on April 29, 1989. However, we subsequently learned that the issue involved is presently being considered by Vancouver District Office personnel in connection with a tax return already filed. We have thus advised 19(1) that we are unable to comment on the matter and have referred the matter to you.
Enclosed are copies of all correspondence in this matter including a legal opinion from Legal Services.
We are in agreement with Legal Services that the 23. With respect to the alternative view, the case cited by Arthur Borgo -Gelli, Pe Ben Industries Company Limited, 88DTC 6347 illustrates (at page 6351) a similar argument in a different fact situation.
for Director Small 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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