11 August 1989 Ruling 57991 F - Partnership Election

By services, 18 January, 2022
Official title
Partnership Election
Language
French
CRA tags
53(2.1), 13(7.4)
Document number
Citation name
57991
Severed letter type
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
633177
Extra import data
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"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1989-08-11 08:00:00",
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Main text
  August 11, 1989
T2-T3 Assessing and Taxroll Financial Industries
J.M. Legault Division 
Director Kevin Donnelly
  957-3500
  File No. 5-7991

Subject: Partnership election Subsection 53(2.1)

Enclosed is correspondence from 19(1)   relating to elections to be made under subsection 53(2.1).  As an administrative position is required to facilitate this election and this appears to be your Division's prerogative, we expect you will want to advise directly, as you did in the attached letter to 19(1) with respect to a similar election under subsection 13(7.4).

DirectorFinancial Industries DivisionRulings Directorate