1 March 1990 Ministerial Letter F3525 F - Flow-through Share Arrangements

By services, 18 January, 2022
Official title
Flow-through Share Arrangements
Language
French
CRA tags
66(15) flow-through share
Document number
Citation name
F3525
Severed letter type
Ministerial Letter
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
629726
Extra import data
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"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1990-03-01 07:00:00",
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Main text
  March 1, 1990
Ms C. Gouin-Toussaint Current Amendments and
Director Regulations Division
Bilingual Services and
Resource Industries Division D.C. Burnett (957-2078)
File No. F-3525; F-3548

Paragraph 66(15)(d.1) of the Income Tax Act

This is in response to the memorandum of February 8, 1990, prepared by A. Nelson concerning the above provision of the Income Tax Act.

Enclosed is a copy of an exchange of correspondence we had with the Department of Finance to obtain their views on the points raised in your memorandum.

As noted in the letter from Finance, please advise us of any significant changes in flow-through share arrangements that you believe may not be in accord with the policy objectives of Finance.

B.J. BrysonActing DirectorCurrent Amendments andRegulations Division

EnclosureDCM/jab