18 July 1990 Ruling EACC9493 F - Specified Member - Discrepancy Between French and English Version

By services, 7 July, 2022
Official title
Specified Member - Discrepancy Between French and English Version
Language
French
CRA tags
96(1.8), 248(1) specified member
Document number
Citation name
EACC9493
Severed letter type
Ruling
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
649385
Extra import data
{
"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1990-07-18 08:00:00",
"field_tags": []
}
Main text
July 18, 1990 EACC9493
Mr. Len Farber
Director
Tax Policy and Legislation Branch BY HAND
Department of Finance
140 O'Connor Street C. Dubé
L'Esplanade Laurier 957-2076
17th Floor, East TowerOttawa, Ontario K1A 0G5

Dear Len:

We would like to bring to your attention an inconsistency between the French and the English versions of subsections 96(1.8) or 248(1) of the Act.

The French version of subsection 96(1.8) uses the expression "associé désigné".  This expression is not a defined term in the Act while subsection 248(1) defines "associé déterminé".

The English version of subsection 96(1.8) has the expression "specified member" which is defined in subsection 248(1). 

The French terminology appears incorrect.

Yours sincerely,

B.J. BrysonActing DirectorCurrent Amendments and Regulations Division

c.c. H. Krakower