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.
January 26, 1990
Source Deductions Division Current Amendments and
Regulations Division
Attention: Mr. T.D. Peters B. Allington - 957-2064
A/Chief, Research and
Enquiries Section
Stock Option Plans
Further to our recent telephone conversations this will confirm that the Department of Finance, following a meeting with the Tax Executives Institute, have asked that consideration be given to providing guidelines in the booklet, "Income Tax Deductions at Source - Tables",so that employers are aware of the possibility of reduced withholding requirements where paragraph 110(1)(d) would have application.
It is understood that you will give this matter consideration, and for your information we are enclosing a copy of the issue paper received from Finance.
B.J. Bryson Acting Director Current Amendments and Regulations Division
c.c.; W. Conway
BA/jab
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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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