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.
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89M12424 |
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December 4, 1989 |
| OTTAWA DISTRICT OFFICE |
Technical Interpretations |
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Division |
| ATTN.: Mr. G. Le Sage |
Greg Middleton |
| Disability Credit Union |
(613) 957-9230 |
Re. 19(1)
At the suggestion of Carol Hussey of Head Office Assessing Division, we are enclosing a copy of form T2201 - "Disability Deduction Certificate" which was submitted by the above mentioned taxpayer.
We would appreciate your opinion on whether 19(1) qualifies for the disability deduction under paragraph 110(1)(e) for 1987 or section 118.3 for 1988.
We look forward to receiving your reply in this matter at your earliest convenience.
Bernhard BuetowActing DirectorTechnical Interpretations DivisionLegislative and IntergovernmentalAffairs Branch
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© Her Majesty the Queen in Right of Canada, 1989
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1989
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