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.
| |
November 15, 1989 |
| Mrs. L. Tremblay |
Current Amendments and |
| Acting Director |
Regulations Division |
| Appeals & Referrals Division |
R.D. Weil/957-2066 |
| Appeals Branch |
| Attention: Mr. D.W. Baines |
File No. F-3386 |
Ontario Store Fixtures Inc. v. M.N.R. Adverse Decision - Tax Court of Canada Appeal Period Expires on January 23, 1990
This is to reply to your memorandum of October 31, 1989 concerning the reason behind the 1985 amendment to paragraph 18(1)(1) of the French version of the Act.
As indicated in the attached copies of correspondence, the substitution of the word "chalet-hôtel" for the work "chalet" was made as a result of the unreported 1984 decision of the Tax Court of Canada in the case of Guardian Inspection Services Ltd. v. M.N.R. The purpose of the amendment appears to have been to ensure that expenses for the use of a commercial lodge were not excluded from the scope of the provision because of the term "chalet" in the French version. From a review of our files and discussion with officials of the Department of Finance, there does not appear to have been any intention in making the French version amendment to alter the ordinary and everyday meaning of the term "lodge" in the English version.
If we can be of any further assistance to you in this matter, please contact us.
B.J. BrysonActing Director Current Amendments and Regulations Division
Attachment
RDW/jab
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, 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
Email this Content