12 February 1990 Ruling 90M02253 F - A.C. Simmonds and Sons Ltd. - Adverse Decision of Tax Court of Canada

By services, 18 January, 2022
Official title
A.C. Simmonds and Sons Ltd. - Adverse Decision of Tax Court of Canada
Language
French
CRA tags
n/a
Document number
Citation name
90M02253
Severed letter type
Ruling
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
630553
Extra import data
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"field_release_date_new": "1990-02-12 07:00:00",
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Main text
  February 12, 1990
To: Head Office From: Technical Interpretations
Appeals Branch Division
G.D. Middleton
Attention:  L.C. Tremblay Tel. (613) 957-9230
A/Director
Appeals and Referrals Division File No. 90M02253

Subject: A.C. Simmonds & Sons Ltd. - Adverse Decision of Tax Court of Canada

We are replying to J. Yu's memorandum of January 23, 1990 concerning the above mentioned adverse decision.

We agree with the recommendations of your Branch that his decision should not be appealed to the Federal Court since the judgement is based on a finding of fact and is not contrary to the law.

Bernhard BuetowDirectorTechnical Interpretations DivisionLegislative and Intergovernmental Affairs Branch

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