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.
3-910278
W.P. Guglich
(613) 957-2102
24(1)19(1)Attention:
March 19, 1991
Dear Sirs:
Re:24(1)
This is in reply to your letter of January 28, 1991 wherein you requested an advance income tax ruling on behalf of the above referenced taxpayer.
We are unable to provide you with the requested ruling as the
issues involved in the advance income tax ruling request are being
considered at the Windsor District taxation Office in connection
with a tax return already filed 24(1)
qualifies for tax exempt status under paragraph 149(1)(1) of the
Income Tax Act).
When the issues at the Windsor District Taxation Office have been resolved we would be pleased to consider any ruling request you may wish to submit.
The fee submitted with your ruling request will be returned under separate cover.
Yours truly,
B.W. Dath Director Business and General Division Rulings Directorate Legislative and Intergovernmental Affairs Branch
000443
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