3 May 1990 Internal T.I. 5900509 F - Deferred Salary Leave Plan

By services, 18 January, 2022
Official title
Deferred Salary Leave Plan
Language
French
CRA tags
6801(a)
Document number
Citation name
5900509
Severed letter type
Technical Interpretation - Internal
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
630990
Extra import data
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"field_proprietary_citation": [],
"field_release_date_new": "1990-05-03 08:00:00",
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Main text
24(1) File No. 5-900509
  D.S. Delorey
  (613) 957-3495

Attention: 19(1)

May 3, 1990

Dear Sirs:

Re:  Deferred Salary Leave Plan (the "Plan") Paragraph 6801(a) of the Income Tax Regulations

This is in reply to your letter of April 18, 1990 and further to our letters of April 9, 1990 and March 14, 1989 concerning the above-referenced Plan.

Our review of the Plan indicates that it complies with the requirements set out in paragraph 6801(a) of the Income Tax Regulations.

This letter is not an advance income tax ruling but is merely a statement of opinion on the specifics of your proposed Plan and is not binding on the Department, as explained in paragraph 24 of Information Circular 70-6R.

We trust that our comments are of assistance to you.

Yours truly,

for DirectorFinancial Industries DivisionRulings Directorate