| 19(1) | HBW 6604-7 |
| B. Fioravanti | |
| (613) 957-2073 |
November 10, 1989
Dear 19(1)
We are writing in reply to your letter of June 5, requesting information related to the General Anti-Avoidance Rules ("GAAR") set out in section 245 of the Income Tax Act. We apologize for the delay in our reply.
Our Special Audits Division, Tax Avoidance Section, is in the process of implementing a system to provide you with GAAR reassessments and notices of determination. It is anticipated that this information system will be in place in the near future. If you require further information in this regard please contact Mr. E. Eng at (613) 957-2147.
As noted this request was made pursuant to our exchange of information agreement for purposes of administering your corporate income tax legislation.
We trust that this will be satisfactory.
Yours sincerely,
C. Savage A/Director Provincial and International Relations Division
c.c. E. Eng Tax Avoidance Section
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