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.
| |
October 16, 1989 |
| Director General |
Current Amendments and |
| Specialty Rulings Directorate |
Regulations Division |
| |
D.C. Burnett / 957-2078 |
| |
File No. F-3133 |
Subsection 118.2(2) of the Income Tax Act
This is in response to the memorandum of July 19, 1989 prepared by J. Jones concerning the above provision of the Act as it relates to stop-smoking programs.
Enclosed is a copy of the letter we received from the Department of Finance in response to our query on your behalf. Please advise if you perceive any difficulties in following the position set out in the letter.
B.J. BrysonActing DirectorCurrent Amendments andRegulations Division
EnclosureBJB/jab
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© Her Majesty the Queen in Right of Canada, 1989
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© Sa Majesté la Reine du Chef du Canada, 1989
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