Interpretation Bulletin Project Number 1735 Index for Interpretation Bulletin Revision of existing index dated December 31, 1986
This is in reply to your memorandum of April 19, 1991 wherein you requested our comments regarding the proposed draft covering page to the index for interpretation bulletins scheduled to be released June 1, 1991.
Our comments are as follows:
1. We recommend that you commence paragraph 2 with a statement that interpretation bulletins enable the Department to achieve one of its primary objectives which is to ensure that the provisions of the Acts and Regulations are applied consistently to all taxpayers across the country. You may wish to consider an opening sentence similar to the following:
"Interpretation bulletins play an integral role in enabling the Department to achieve one of its primary objectives which is the consistent application of the provisions of the Acts and Regulations to all taxpayers across the country."
2. In paragraph 3, you have the following sentence: "However, the timeliness of such revisions is affected by the frequency and extent of the legislative changes". Since there are no references to any required revisions in the paragraph, we recommend that you consider phrasing the sentence as follows: "However, the timeliness of any revisions which may be required as a result of any legislative amendments is affected by the frequency and extent of the legislative changes.
We trust that the foregoing comments will be of assistance to you.
Director GeneralRulings DirectorateLegislative and Intergovernmental Affairs Branch