20 February 1990 Administrative Letter 59486 F - Special Purpose Corporations

By services, 18 January, 2022
Official title
Special Purpose Corporations
Language
French
CRA tags
15(1)
Document number
Citation name
59486
Severed letter type
Administrative Letter
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
629997
Extra import data
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Main text
  February 20, 1990
Vancouver District Office Specialty Rulings
Chief of Audit Directorate
  P. Diguer
Mr. E.D. Schneider (613) 957-2123
Audit Review Section
  File No. 5-9486

Re:  Special Purpose Corporations

This is in reply to your memorandum of January 29, 1990 wherein you requested that we clarify, for a particular taxpayer, the Department's administrative concession with regards to the application of subsection 15(1) of the Act to a particular situation.

We have replied directly to the taxpayer, as requested, and attach a copy for your files.

for DirectorCorporate Reorganizations III SectionReorganizations and Non-Resident DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch