28 November 1989 Administrative Letter 59126 F - Opinions at Meeting not Binding

By services, 18 January, 2022
Official title
Opinions at Meeting not Binding
Language
French
CRA tags
n/a
Document number
Citation name
59126
Severed letter type
Administrative Letter
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
630525
Extra import data
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"field_release_date_new": "1989-11-28 07:00:00",
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Main text
19(1) File No. 5-9126
  S. Tevlin
  (613) 957-2118

November 28, 1989

Dear Sirs:

This letter is further to our meeting of November 16, 1989, Messers 19(1)   Messers Tevlin and Astaphan.

The comments made and opinions expressed during that meeting are those of the rulings officers in attendance at that meeting and, in accordance with paragraph 24 of Information Circular IC 70-6R, dated December 18, 1978, are not binding on the Department.  Assurances as to the income tax consequences of proposed transactions can be given only in the context of an advance income tax ruling.

Yours truly,

for DirectorReorganizations and Non-Resident DivisionSpecialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch