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 1, 1990 |
| Ms C. Gouin-Toussaint |
Current Amendments and |
| Director |
Regulations Division |
| Bilingual Services and |
| Resource Industries Division |
D.C. Burnett (957-2078) |
| |
File No. F-3525; F-3548 |
Paragraph 66(15)(d.1) of the Income Tax Act
This is in response to the memorandum of February 8, 1990, prepared by A. Nelson concerning the above provision of the Income Tax Act.
Enclosed is a copy of an exchange of correspondence we had with the Department of Finance to obtain their views on the points raised in your memorandum.
As noted in the letter from Finance, please advise us of any significant changes in flow-through share arrangements that you believe may not be in accord with the policy objectives of Finance.
B.J. BrysonActing DirectorCurrent Amendments andRegulations Division
EnclosureDCM/jab
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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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