16 January 1990 External T.I. 59225 F - Deduction Not Permitted

By services, 18 January, 2022
Official title
Deduction Not Permitted
Language
French
CRA tags
110.6(8)
Document number
Citation name
59225
Severed letter type
Technical Interpretation - External
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
633906
Extra import data
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"field_release_date_new": "1990-01-16 07:00:00",
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Main text
19(1) File No. 5-9225
  D. Watson
  (613) 957-2121

January 16,1990

Dear Sirs:

Re:  Subsection 110.6(8)

This is in reply to your letter of December 4, 1989 in which you requested an interpretation of the Income Tax Act (the "Act") as it would apply to a proposed transaction.

Proposed transactions are dealt with in the context of advance income tax rulings requested in accordance with the procedures described in Information Circular 70-6R issued by Revenue Canada, Taxation on December 18, 1978.  Consequently, we are unable to respond to your request.

Yours truly,

for DirectorReorganizations and Non-Resident DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch