16 October 1989 Administrative Letter F2746 F - Disposition of a Building and Control of a Corporation

By services, 18 January, 2022
Official title
Disposition of a Building and Control of a Corporation
Language
French
CRA tags
13(21.1), 111(4)(e), 111(5.1)
Document number
Citation name
F2746
Severed letter type
Administrative Letter
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
630249
Extra import data
{
"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1989-10-16 08:00:00",
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Main text
  October 16, 1989
Mr. B. Dath Current Amendments and
Director Regulations Division
Small Business and General D.C. Burnett/957-2078
Division
  File No. F-2746

Subsection 13(21.1) of the Income Tax Act

This is in response to the memorandum of January 27, 1989 prepared by R. Day concerning the interrelationship of subsection 13(21.1) with paragraph 111(4)(e) and subsection 111(5.1) of the Act.

Enclosed is a copy of the letter we received from the Department of Finance in response to our query on your behalf.

21(1)(b)

B.J. Bryson Acting Director Current Amendments and Regulations Division