Principal Issues: See Statement of principal issues in file 2006-019650
Position: See statement of principal issues in file 2006-019650
Reasons: See statement of principal issues in file 2006-019650
XXXXXXXXXX 2007-024358
XXXXXXXXXX, 2007
Dear Sir,
Re: Advance Income Tax Ruling
XXXXXXXXXX - Tax Number XXXXXXXXXX (XXXXXXXXXX Tax Services Office, XXXXXXXXXX Tax Centre);
XXXXXXXXXX : SIN : XXXXXXXXXX (XXXXXXXXXX Tax Services Office, XXXXXXXXXX Tax Centre;
XXXXXXXXXX : SIN :XXXXXXXXXX (XXXXXXXXXX Tax Services Office, XXXXXXXXXX Tax Centre
This is in reply to your e-mail of XXXXXXXXXX in which you advised us of a typographical error in paragraph (s) of the Definitions on page 3 of our letter dated XXXXXXXXXX, 2007 (the "Ruling"). Terms defined in the Ruling to have a certain meaning have the same meaning when used in this letter.
In response to your request, paragraph (s) of the Definitions in the Ruling will be deleted and replaced by the following:
"(s) "Grandchildren" means all the grandchildren of the Settlor who are, at the date of this letter, XXXXXXXXXX;"
We confirm that notwithstanding the changes described in this letter, the rulings given in the Ruling will be binding on the Canada Revenue Agency as indicated therein.
Yours truly,
XXXXXXXXXX
for the Director
International and Trusts Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch