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.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
940303
XXXXXXXXXX A. W. Larochelle
Attention: XXXXXXXXXX
February 14, 1994
Dear Sirs:
Re: Advance Income Tax Ruling Request
XXXXXXXXXX
We acknowledge your letter of February 3, 1994, in which you request an advance ruling on behalf of the above School District relating to their Flexible Benefits Program.
Unfortunately, we cannot accept your ruling request in its present form as it has not been submitted in accordance with the procedures set out in Information Circular 70-6R2 dated September 28, 1990 and Special Release thereto dated September 30, 1992 (copies enclosed). This circular explains the circumstances under which a ruling may be provided and other pertinent information relating to the procedure to be followed in requesting a ruling. In particular, we would draw your attention to paragraphs 14 and 15 relating to some of the types of situations on which the Department will refuse to rule and the required information that must be submitted in order that we can properly rule on the relevant issues.
An advance ruling request should not be in the form of questions on the relevant law and views of the Department but rather, should be a statement of the rulings being requested. The ruling request should also contain the taxpayer's interpretation of the relevant provisions in the Income Tax Act and Regulations to support the rulings being requested.
We are returning the various material submitted with your request and your deposit will be returned under separate cover. We would be pleased to consider an advance ruling request re-submitted in accordance with the guidelines set out above.
We trust our comments will be of assistance to you.
Yours truly,
P.D. Fuoco
for Director
Business and General Division
Rulings Directorate
Legislative and Intergovernmental
Affairs Branch
- 2 -
.../cont'd
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