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.
| 19(1) |
File No. 5-8888 |
| |
C. Robb |
| |
(613) 957-2744 |
October 26, 1989
19(1)
We are writing in response to your letter of October 11, 1989, wherein you request a technical interpretation with respect to arrangements between 24(1) and purchasers of condominium units.
The facts in your letter appear to relate to actual proposed transactions. Accordingly, your request should take the form of an advance income tax ruling. Therefore, we are unable to comment on the income tax consequences of the transactions you described.
The Department would be prepared to consider these transactions in the context of an advance income tax ruling request.
Yours truly,
for DirectorFinancial Industries DivisionRulings Directorate
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© Her Majesty the Queen in Right of Canada, 1989
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© Sa Majesté la Reine du Chef du Canada, 1989
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