5 July 1990 External T.I. 9009785 F - Interpretation Bulletin IT-346R

By services, 18 January, 2022
Official title
Interpretation Bulletin IT-346R
Language
French
CRA tags
n/a
Document number
Citation name
9009785
Severed letter type
Technical Interpretation - External
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
630685
Extra import data
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"field_proprietary_citation": [],
"field_release_date_new": "1990-07-05 08:00:00",
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Main text
24(1) 5-900978
  C. Robb
  (613) 957-2744
Attention:  19(1) EACC9468

July 5, 1990

Dear Sirs:

Re:  Interpretation Bulletin IT-346R

We are writing in response to your letter of May 25, 1990 in which you requested our views on the applicability of paragraphs 6 through 8 inclusive of the above bulletin to interest rate swap transactions.  In our view Interpretation Bulletin IT-346R is not applicable to such transactions.

Yours truly,

for DirectorFinancial Industries DivisionRulings Directorate