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.
Dear Sirs:
Re: Request for Technical Interpretation
This letter is to confirm our February 11, 1991 telephone conversation wherein we advised you that we are unable to respond to your request for a technical interpretation dated December 12, 1990. It is the general policy of the Rulings Directorate not to issue interpretations to taxpayers on issues directly related to completed transactions or cases where the taxpayer is involved in discussions with a particular District Taxation Office or Taxation Centre.
Since you are involved with the filing of a notice of objection with the Sudbury Taxation Centre our Division must respect the independence of the objections and appeals process and we cannot be involved with providing opinions on cases under objection or appeal unless requested to do so by Head Office Appeals Branch. In our view, there is nothing to prevent a District Taxation Office or Taxation Centre from referring a case to the Head Office Appeals Branch for their consideration in accordance with paragraph 14 of Information Circular 80-7 dated June 30, 1980. However this is a matter to be determined by the Chief of Appeals of the appropriate District Taxation Office or Taxation Centre.
We trust this adequately explains our position.
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1991
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1991
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