5 October 1989 Administrative Letter 32616 F - Advance Income Tax Ruling Request

By services, 18 January, 2022
Official title
Advance Income Tax Ruling Request
Language
French
CRA tags
n/a
Document number
Citation name
32616
Severed letter type
Administrative Letter
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
630962
Extra import data
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"field_release_date_new": "1989-10-05 08:00:00",
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Main text
19(1) File No. 3-2616
  T. Harris
  (613) 957-2128

October 5, 1989

Dear Sirs:

Re:  Advance Income Tax Ruling Request 24(1)

We are writing in response to your letter of August 2, 1989 wherein you requested an advance income tax ruling on behalf of the above-noted taxpayer.

As discussed during our telephone conversations of August 31 and October 3, 1989 it is not the Department's practice, as stated in paragraph 14(h) of Information Circular 70-6R, to issue advance rulings where the matter involved is the determination of fair market value of property.  We therefore, regret that we are unable to consider your request for an advance income tax ruling and are closing our file on this matter.

The deposit of $325 submitted with your application will be returned under separate cover.

Yours truly,

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