7 November 1990 Ministerial Letter 900848A F - Subsection 10(6) Election

By services, 18 January, 2022
Official title
Subsection 10(6) Election
Language
French
CRA tags
10(6), 69(1)(c)
Document number
Citation name
900848A
Severed letter type
Ministerial Letter
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
632698
Extra import data
{
"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1990-11-07 07:00:00",
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Main text
24(1) 900848
  R.B. Day
  (613) 957-2136

19(1)

November 7, 1990

Dear Sirs:

Re:  Subsection 10(6) Election

Further to our recent telephone conversation, we confirm that paragraph 69(1)(c) of the Act would apply to the beneficiaries of the works of art discussed in our letter of October 17, 1990.

We would caution that the comments in this and our previous letter represent a general interpretation of the law based on the information contained in your letter. Should you have an actual case in mind, it should be referred to the District Taxation office concerned.

Yours truly,

for DirectorBusiness and General DivisionRulings DirectorateLegislative and IntergovernmentalAffairs Branch