19 June 1990 External T.I. 901275 F - Amalgamation

By services, 18 January, 2022
Official title
Amalgamation
Language
French
CRA tags
105(1)
Document number
Citation name
901275
Severed letter type
Technical Interpretation - External
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
632541
Extra import data
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"field_proprietary_citation": [],
"field_release_date_new": "1990-06-19 08:00:00",
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Main text
  901275
  W.C. Harding
  (613) 957-8953
  EACC9413

Dear Sirs:

This is in reply to your letter of June 13, 1990, requesting our position concerning the application of subsection 105(1) of the Income Tax Act in view of the outcome of S. Cooper v. MNR [1989] 1 CTC 66.

It is our position that the decision reached in the Cooper case will be of consideration in our assessment of taxpayers under the provisions of subsection 105(1) of the Act in similar or identical situations.  It however remains our position that each case must be determined on an individual case by case basis.

We trust that this information is satisfactory to your needs.

Yours truly,

for DirectorFinancial Industries DivisionRulings Directorate