| 19(1) | HBW 6591-U1 |
| Jim Wilson | |
| (613) 957-2063 |
January 10, 1990
Dear 19(1)
Re: 24(1)
We are writing in regard to your letter of September 26, 1989, addressed to the Canadian High Commission in London, concerning the legal status of the 24(1) Unfortunately, we cannot discuss any matters pertaining to this particular taxpayer because the request was not received from the competent authority. However, the following information may be of some assistance.
1. Where companies incorporated under Part II of the Canada Corporations Act are still in good standing, (i.e. charter has not been surrendered or forfeited, company has not wound-up, etc.), they are considered separate legal entities in Canada.
2. For purposes of the Income Tax Act of Canada, the terms "person", "corporation" and "taxpayer" include those entitles incorporated under Part II of that Act.
3. For information on whether this particular entity is currently a legal entity, you should write to Consumer and Corporate Affairs, Ottawa, Ontario, Canada K1A 0C9.
We trust you will find this to your satisfaction.
Yours sincerely,
C. SavageA/DirectorProvincial and International Relations Division
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