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.
|
July 3, 1990 |
Enquiries and Taxpayer |
Technical Publications |
Assistance Division |
Division |
P. McNally |
Technical Review Section |
Director |
Mary Evans |
|
(613) 957-9229 |
Attention: R. Owen |
Publications Section |
EACC9474 |
1990 T4RSP and T4RIF Guides
As requested in your Round Trip Memorandum of June 15, 1990, we enclose a copy of signed form T84 covering the above-noted guides.
Our review and comments in the attached appendices are based on the provisions of Bill C-52, passed by the Senate on June 27, 1990. Unless otherwise indicated, the reference subsections, paragraph and subparagraphs are to the Income Tax Act.
If you have any questions, please contact us.
Bernhard BuetowChiefTechnical Review SectionTechnical Publications DivisionLegislative Affairs Directorate
ME/hm(8) COR "C"
Enclosures
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1990
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, 1990