20 September 1989 Ministerial Correspondence 32244 F - Existence of a Joint Venture or Partnership

By services, 18 January, 2022
Official title
Existence of a Joint Venture or Partnership
Language
French
CRA tags
n/a
Document number
Citation name
32244
Severed letter type
Ministerial Correspondence
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
630734
Extra import data
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Main text
  September 20, 1989
LEGAL SERVICES - TAXATION RULINGS DIRECTORATE
  Resource Industries
Attn:  C.T.A. MacNab Section
General Counsel John Shaw
  957-8968
  File No. 3-2244

Subject: 24(1)

We enclose a copy an adverse decision - D & B Oilfield Contracting Ltd. v. M.N.R. - and the report thereon by counsel in Justice's Edmonton Office. While Judge Proulx did not find it necessary to establish whether a joint venture or partnership existed, the cases which she notes at page 8 of her decision may be of some interest to you.

Director General Rulings DirectorateLegislative and IntergovernmentalAffairs Branch

Enclosures