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.
| |
March 9, 1990 |
| Mr. Roy C. Shultis |
Current Amendments and |
| Director |
Regulations Division |
| Publications Division |
Wm. R. McColm |
| |
957-2068 |
| |
File No. F-3489 |
IT Bulletin Project # 1618A "Trusts - Flow Through of Taxable Dividends to a Beneficiary After 1987" Revision of IT-372R
This is in reply to your memorandum of January 18, 1990 concerning the Department's administration position in paragraph 5 of the above referred to IT project.
21(1)(b)
In response to your inquiry we wrote to the Department of Finance and they have now replied. For your information we have enclosed a photocopy of our letter to them and their reply.
B.J. BrysonActing DirectorCurrent Amendments and Regulations Division
EnclosureWmRMcC/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, 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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