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.
February 6, 1990
L.C. Tremblay Technical Interpretations
Acting Director Division
Appeals and Referrals S. Parnanzone
Division Tel. (613) 957-9232
Attention: D.W. Baines
Ontario Store Fixtures Inc. v. MNR IT-148R2 , Paragraph 3
This is in reply to your memorandum of December 20, 1989 (received January 3, 1990).
As indicated in our memorandum to Publications Division (copy enclosed), we are of the view that paragraph 3 of IT-148R2 is reasonably clear with respect to the situations it is meant to cover and that any perceived deficiencies are not serious enough to warrant an immediate revision of the bulletin. However, we have sent a copy of the relevant adverse decision material to Publications Division for consideration during the next "regular" revision of the bulletin.
Bernhard Buetow A/Director Technical Interpretations Division Legislative and Intergovernmental Affairs Branch SP/hm(20) COR "A"
c.c. R.C. Shultis, Director Publications Division
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© Her Majesty the Queen in Right of Canada, 1990
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© Sa Majesté la Reine du Chef du Canada, 1990
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