16 January 1990 Ruling 3049003 F - Amalgamation Deemed not to be Acquisition of Control -Winding-Up

By services, 18 January, 2022
Official title
Amalgamation Deemed not to be Acquisition of Control -Winding-Up
Language
French
CRA tags
88(4), 88(1)(c), 88(1)(d)
Document number
Citation name
3049003
Severed letter type
Ruling
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
633807
Extra import data
{
"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1990-01-16 07:00:00",
"field_tags": []
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Main text

January 16, 1990

Mr. R.A. Short
General Director Wm. R. McColm
Tax Policy and Legislation Branch 957-2068
Department of Finance BY HAND
140 O'Connor Street
L'Esplanade Laurier File No. F-3049
16th Floor, East Tower
Ottawa, Ontario K1A 0G5

Dear Al:

Re: Subsection 88(4) and paragraphs 88(1)(c) and (d)

This is in reply to your letter of June 19, 1989 asking for our interpretation on a particular aspect of the above provisions.

Your inquiry was passed on to our Specialty Rulings Directorate for their comment on the point raised. They have now replied and we have enclosed a copy of their memo for your information.

Yours sincerely,

B.J. BrysonActing DirectorCurrent Amendments and Regulations Division

EnclosureWRMcC/jab