1998 Ruling 9827993 - REORGANIZATION TO SIMPLIFY SHARE STRUCTURE

By services, 19 December, 2018
Bundle date
Official title
REORGANIZATION TO SIMPLIFY SHARE STRUCTURE
Language
English
CRA tags
55(3)(a)
Document number
Citation name
9827993
Severed letter type
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
523653
Extra import data
{
"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1998-01-01 07:00:00",
"field_tags": []
}
Workflow properties
Workflow state
Workflow changed
Main text

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

XXXXXXXXXX
XXXXXXXXXX 						1-982799
XXXXXXXXXX 

Attention: XXXXXXXXXX

XXXXXXXXXX, 1998

Dear Sirs:

Re: XXXXXXXXXX
XXXXXXXXXX
Advance Income Tax Ruling

This is in reply to your letter of XXXXXXXXXX in which you requested certain changes to the facts described in our letter of XXXXXXXXXX, 1998 on our file No. 3-981783 (the "Ruling"). Terms defined in the Ruling to have a certain meaning have the same meaning when used in this letter.

As a result of your request the following changes will be made to the Ruling:

1. In subparagraph 12(a), line 2, delete the letters "PUB" and replace with the letters "PUC".

2. In subsubparagraph 13(c)(i), line 3, delete the amount "$XXXXXXXXXX" and replace with the amount $XXXXXXXXXX.

We confirm that the above changes will not affect the rulings given in the Ruling and they will continue to be binding on the Department as indicated therein.

Yours truly,

for Director
Reorganizations and International Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch

??

2

		.../cont'd
		.../cont'd