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 10, 1990
| Mr. R. A. Short |
R. D. Weil |
| General Director |
(957-2066) |
| Tax Policy and Legislation Branch |
| Department of Finance |
F-3304 |
| 140 O'Connor Street |
HBT 4006-2-245(2) |
| L'Esplanade Laurier |
|
| 16th Floor, East Tower |
BY HAND |
| Ottawa, Ontario K1A 0H5 |
Dear Al:
Supplement to GAAR Circular
Further to our letter to you dated October 2, 1989 and subsequent discussions with Mr. Sasseville, we enclose the latest version (Rev. 13/12/89) of the supplement to the GAAR Circular (No. 88-2 dated September 25, 1989).
23
Although there are no changes in the substance of the attached release compared to the October version, several cosmetic changes (particularly to paragraphs 8 and 9) have been made.
We are anxious to expedite publication of this documents and would appreciate receiving a note from you at your earliest convenience as to whether or not the positions taken therein are consistent with the intended policy.
Yours sincerely,
B.J. BrysonActing DirectorCurrent Amendments and Regulations Division
Attachment
c.c. Mr. M. Hiltz Mr. R. M. Beith
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© 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
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