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.
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921994 |
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F. Francis |
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957-8971 |
July 17, 1992
Audit DirectorateRulings DirectorateGeneral Audit ServicesFinancial Industries Division
Attention: M. Clement 24(1)
Further to our telephone conversation of July 17, 1992 (Francis/Jolie), we are forwarding the file back to you since it involves a completed transaction which is the responsibility of the Audit Directorate.
In our opinion, it is a question of fact as whether the amendments to the Commodity Based Loan resulted in a disposition. We direct your attention to Interpretation Bulletin 448 which dilineates the Department's position on this issue.
DirectorFinancial Industries DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1992
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© Sa Majesté la Reine du Chef du Canada, 1992
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