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.
September 7, 1990
19(1)
We refer to your letter of August 14, 1990 and our telephone conversations of August 30 and 31, 1990.
We have reviewed 24(1) and return copies of those pages with suggested revisions.
24(1) , we advised that the matter of clearance certificates is still under review. We also advised that according to Draft Amendments to the Income Tax Act of July 1990, applications for clearance certificates made after Royal Assent, must be made in prescribed form pursuant to proposed subsection 159(2). However, until the prescribed form is issued by the Department, applications for clearance certificates will continue to be made as outlined in your book.
Future review requests should be addressed to:
Specialty Rulings Directorate 875 Heron Road Ottawa, OntarioK1A 0L8
Yours very truly,
Bernhard BuetowChief Technical Review SectionTechnical Publications DivisionLegislative Affairs Directorate
ME/hm(72) COR "C"
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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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