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.
| 24(1) |
R. Albert |
| |
(613) 957-2098 |
| |
EACC9284 |
| Attention: 19(1) |
August 22, 1990
Dear Sirs:
Re: Use of Provisos in Advance Income Tax Rulings
We are writing in reply to your verbal request for a statement of the general usage of the phrase "provided that the partnership is a partnership at law" as a proviso in advance income tax rulings issued by the Department.
In this respect, we confirm that the above-noted phrase has been customarily used by this Division in recent years as a general proviso in respect of advance income tax rulings issued where the proposed transactions include the formation of a partnership.
We trust that this information will be of assistance to you.
Yours truly,
B.W. DathDirectorBusiness and General DivisionRulings DirectorateLegislative and IntergovernmentalAffairs Branch
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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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