| March 4, 1991 | |
| Head Office | Business and General |
| Charities Division | Division |
| 400 Cumberland Street | L. Holloway |
| 957-2104 | |
| Attention: Carl Juneau |
Subject: Gift Plans 24(1)
This memorandum is written in reply to your request for our comments with respect to the enquiry received by your Division from 24(1) We have prepared a draft response to the 24(1) and enclose it for your consideration.
We too were of the opinion that 24(1) anted tax planning advice which undoubtedly is not our function. Hence, we have responded by giving the taxpayer copies of all our publications which deal with the various methods of making a charitable donation under the Canadian federal taxation system. If you do not agree with this approach, please contact us for further discussion.
24(1)
for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch