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.
| |
February 7, 1990 |
| Mr. K.R. Warren |
Provincial and International |
| Director |
Relations Division |
| Audit Applications Division |
B. Fioravanti |
| |
957-2073 |
| Attention: Mara Praulins |
| |
HBW 1389-1 |
TX21 - Clearance Certificate (for final destruction)TX21-A Clearance Certificate (to date of death)TX21-B Clearance Certificate (for partial distribution)
Further to your memorandum of January 12 the provincial and territorial income tax acts listed on the certificates are current. As discussed, the Provinces of Ontario and Alberta administer their own corporation income tax acts. These acts are distinct from the other provincial income tax acts (listed on the certificates) since they deal only with corporations and do not form part of our collection agreements with Ontario and Alberta. For the remaining provinces and territories, the provincial legislation covers both individual and corporate taxes and are administered by Revenue Canada, Taxation as per the collection agreements.
The Province of Quebec administers its own income tax acts covering both corporations and individuals.
We are not aware of any problems concerning provincial income taxes which are related to the issuance of clearance certificates.
C. SavageA/DirectorProvincial and International Relations Division
BF/jbno4-266File CopySequence fileAuthor's copyAccess to Info(2)Reading file
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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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