| 19(1) | File No. 3-2544 |
| M. Eisner | |
| (613) 957-2138 |
August 16, 1989
Dear Sirs:
This is in reply to your submission of July 5, 1989 concerning a donation of ballast rental services to a provincial or federal government.
When taxpayers wish to know the Department's position with respect to proposed transactions, a request for an advance income tax ruling, which is binding on the Department, is normally made as outlined in Information Circular 70-6R. A copy of this circular has been enclosed for your reference.
In view of the limited information provided to us, it is not possible to provide you with any meaningful comments. However, should you wish to make a subsequent submission, we would, in particular, refer you to paragraph 16 of the enclosed circular which outlines the Department's general requirements in respect of information that needs to be provided. We note that, before an advance ruling can be issued, it is necessary that all the related documentation be available for review.
We hope you will find the foregoing comments helpful.
Yours truly,
for Director Small Business and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch