22 August 1990 Ministerial Correspondence EACC9284 F - Use of Provisos in Advance Income Tax Rulings

By services, 7 July, 2022
Official title
Use of Provisos in Advance Income Tax Rulings
Language
French
CRA tags
n/a
Document number
Citation name
EACC9284
Severed letter type
Ministerial Correspondence
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
649647
Extra import data
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"field_release_date_new": "1990-08-22 08:00:00",
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Main text
24(1) R. Albert
  (613) 957-2098
  EACC9284
Attention: 19(1)

August 22, 1990

Dear Sirs:

Re: Use of Provisos in Advance Income Tax Rulings

We are writing in reply to your verbal request for a statement of the general usage of the phrase "provided that the partnership is a partnership at law" as a proviso in advance income tax rulings issued by the Department.

In this respect, we confirm that the above-noted phrase has been customarily used by this Division in recent years as a general proviso in respect of advance income tax rulings issued where the proposed transactions include the formation of a partnership.

We trust that this information will be of assistance to you.

Yours truly,

B.W. DathDirectorBusiness and General DivisionRulings DirectorateLegislative and IntergovernmentalAffairs Branch