We are writing in reply to your letter of May 3, 1991, wherein you requested an advance income tax ruling on behalf of
24(1)
As discussed during our telephone conversation of June 3, 1991, we are unable to provide you with the ruling requested because the subject matter of your request relates to completed transactions and also an administrative matter that can best be considered by the Hamilton District Office. In view of the foregoing, we will be forwarding your letter to Mr. C.A. Curley, Chief of Verifications and Collections in our Hamilton District for his consideration. Mr. Curley may be reached by telephone at (416) 572-2605.
To assist the district office in their evaluation of your father's situation and in order to establish the status of the LTD plan it would be helpful if you would obtain a copy of the LTD plan, including copies of all amendments thereto effected since June 18, 1971, and submit this information to Mr. Curley.
The district office will, in due course, make a determination as to whether your father's disability income qualifies for exemption as discussed in paragraph 3 of IT-428.
Your $400 deposit will be returned under separate cover
Yours truly,
for Director Business and General Division Rulings Directorate Legislative and Intergovernmental Affairs Branch
c.c. Mr. C.A. Curley Chief of Verifications and Collections Hamilton District Office