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.
Subject: XXX Certificate of Exemption
This is in response to your memorandum of January 4, 1990.
We have reviewed the information submitted to the Registration Directorate by the representatives of XXX with their application of exemption under subsection 212(14) of the Act. XXX
The wording of subparagraph 212(14)(c)(ii) is very broad. If a corporation can show that is was established or incorporated principally in connection with, or to administer or provide benefits under one or more superannuation, pension or retirement funds or plans or any funds or plans established to provide it can also satisfactorily establish that it meets the requirements of paragraphs 212(14)(a) and (b). XXX
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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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