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.
Principal Issues: none
Position:
Reasons:
XXXXXXXXXX 2001-006750
XXXXXXXXXX, 2001
Dear XXXXXXXXXX:
Re: Advance income tax ruling #2000-005569
dated XXXXXXXXXX, 2000 issued to
XXXXXXXXXX ("Aco") (the "Ruling Letter")
We are writing in response to your telephone call of XXXXXXXXXX wherein you advised us of a change to the facts described in the Ruling Letter. As a result, the following change is made:
The last sentence in paragraph 4 is changed to "Each of the shareholders is a taxable Canadian corporation, a private corporation (except for Cco) and resident in Canada."
You have advised us that there have not been any other changes to the relevant facts and proposed transactions described in the Ruling Letter. Subject to the conditions stated therein, the Ruling Letter will continue to be binding on the Canada Customs and Revenue Agency provided that the proposed transactions were completed by XXXXXXXXXX.
Yours truly,
for Director
Reorganizations and Resources Division
Income Tax Rulings Directorate
Policy and Legislation Branch
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© Her Majesty the Queen in Right of Canada, 2001
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© Sa Majesté la Reine du Chef du Canada, 2001
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