29 September 1989 Internal T.I. 89M09487 F - Deceased Persons' Income Tax Guide (1989)

By services, 18 January, 2022
Official title
Deceased Persons' Income Tax Guide (1989)
Language
French
CRA tags
80.3(5)
Document number
Citation name
89M09487
Severed letter type
Technical Interpretation - Internal
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
632291
Extra import data
{
"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1989-09-29 08:00:00",
"field_tags": []
}
Main text
  September 29, 1989
Mrs. P. McNally Current Amendments and
Director Regulations Division
Enquiries and Taxpayer D.W. Joy (957-2083)
Assistance Division

Attention:  Michel Proulx

Deceased Persons' Income Tax Guide (1989)

This is in reply to your request of September 13 to review the French draft of the above-noted guide.

We have no serious concerns about the changes (that we could identify) from the 1988 guide; however, we attach a photocopy of several pages that identify some points you may wish to consider.

In addition, we can find no mention of the requirement in proposed (Bill C-28) subsection 80.3(5) that will require income deferred in 1988 as a consequence of the disposition of breeding livestock in a prescribed drought region to be included in 1989 income if the farmer dies in 1989.

B.J. Bryson Acting DirectorCurrent Amendments and Regulations Division

DWJ/jab