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. 5-8858 |
| |
A.B. Adler |
| |
(613) 957-8962 |
November 10, 1989
Dear Sirs:
This is in reply to your letter of October 12, 1989, in which you requested our views concerning a proposed deferred salary leave plan ("Plan") for the employees of 24(1)
Paragraph 6801(a) of the Income Tax Regulations (the "Regulations") provides the detailed requirements with which your Plan need comply. Our comments with respect to your Plan follow.
24(1)
The above comments are an expression of opinion only and are not binding upon the Department.
We trust that our comments will be of assistance to you.
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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