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: XXX Advance Income Tax Ruling 3-2217 (the "Ruling") Supplement to the Ruling 1-932 dated April 30, 1990 (the "First Supplement") Supplement to the Ruling 1-932 dated July 27, 1990 (the "Second Supplement")
This letter is in reply to your letter of October 26, 1990 wherein you requested that we further extend the deadline for the commencement of the proposed transactions described in the Ruling as issued on December 1, 1989. You previously received extensions of this deadline to July 31, 1990 in the First Supplement and to October 31, 1990 in the Second Supplement. Consideration of the effect, if any, of proposed changes to the Ruling, that were also requested in your letter dated October 26, 1990 has been deferred.
We confirm that the rulings provided in the Ruling, subject to the conditions stated therein, will be binding on Revenue Canada, Taxation provided that the proposed transactions are completed by January 31, 1991.
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© Her Majesty the Queen in Right of Canada, 1990
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, 1990
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