26 April 1991 Administrative Letter 91M04396 F - Provision Of Additional Information To Investors In Flow-Through Shares

By services, 18 January, 2022
Official title
Provision Of Additional Information To Investors In Flow-Through Shares
Language
French
CRA tags
21(1)(b)
Document number
Citation name
91M04396
Severed letter type
Administrative Letter
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
633298
Extra import data
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"field_external_guid": [],
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"field_release_date_new": "1991-04-26 08:00:00",
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Main text

R.J.L Read's OfficeAuthorSection ChiefResearch File

Memorandum for Mr. Denis Lefebvre

Subject:  Provision of Additional Information to Investors In Flow-Through Shares

This is further to the memorandum dated March 11, 1991 wherein it was stated that on March 4, 1991, Audit Programs Directorate requested a legal opinion on the extent of the information that can be provided during the course of reassessing certain investors in flow-through shares.

Attached is a copy of the written legal opinion which has recently become available.

21(1)(b)

Audit Programs Directorate has informed us during informal discussions that the legal opinion has been accepted and that the interested taxpayers or their representatives will be advised accordingly.

Director GeneralRulings Directorate Legislative and Intergovernmental Affairs Branch

copy attach