| September 29, 1989 |
MEMORANDUM TO: Mr. R.J.L. Read Acting Assistant Deputy Minister Legislative and Intergovernmental Affairs Branch
SUBJECT: APPROVAL OF CHANGE IN ADVANCE RULINGS FEES
This is in response to your request for advice on to whom we should refer a proposal to increase advance rulings fees for comments.
In our opinion, we should request the Joint Committee on Taxation of the Canadian Bar Association and the Canadian Institute of Chartered Accountants as well as the Certified General Accountants' Association of Canada. You may also wish to consider requesting comments from the members of the Minister's Advisory Council on Tax Administration at a forthcoming meeting.
These groups should be a fair representation of persons requesting advance rulings on behalf of taxpayers.
B.J. BrysonActing DirectorCurrent Amendmentsand Regulations Division
DCB/jab