18 July 1990 Administrative Letter 901366 F - Donations and Trusts

By services, 18 January, 2022
Official title
Donations and Trusts
Language
French
CRA tags
n/a
Document number
Citation name
901366
Severed letter type
Administrative Letter
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
629989
Extra import data
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"field_release_date_new": "1990-07-18 08:00:00",
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Main text
19(1) 901366
  R. Mundell
  (613) 957-2139
  EACC9426
July 18, 1990

Dear Sir:

Re:  Donations and Trusts

This will reply to your letter of June 20, 1990 requesting an advance income tax ruling concerning purported "gifts" from patients.

24(1)

We are unable to rule in this matter, as what constitutes a gift in any particular circumstance is a question of fact.  Based on the information provided we would be unable to give you a favourable ruling in any case.  Your advance fee of $325.00 will therefore be returned to you under separate cover.

For your information we offer the following general comments.

OUR COMMENTS

24(1)

24(1)

We hope these comments will be helpful.

Yours truly,

for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch