| September 26, 1990 | |
| D.I. Wyse, Chief | R.C. O'Byrne |
| Trust and SER Assessing Section | Technical Review Section |
| Returns Processing Division | Technical Publications |
| Assessing and Enquiries Directorate | Division |
| 9th Floor - 400 Cumberland Place | Tel. 957-9230 |
| Attention: P. McLaughlin | EACC9617 |
Subject: Annual Review of Form T2000
We have reviewed the above-mentioned form as requested in your memorandum of September 14, 1990.
We have attached a copy of the proposed form showing minor suggested changes.
Under the first bulletin you have restricted the application of this form to persons described in paragraph 205(g). We were concerned about this restriction because section 206.1 applies to all taxpayers who are taxable under Part XI. However, as we understand it the reason for this restriction is that other taxpayers who are taxable under this part are required to supply this information on other forms or returns if section 206.1 applies to them.
Our review was based on the provisions of the Income Tax Act as proposed to be amended by Bill C-28 (as passed by the House of Commons, December 20, 1989), Bill C-62 (as passed by the House of Commons, April 10, 1990) and the Technical Bill draft legislation (issued by the Department of Finance on July 13, 1990).
If you have any questions, please do not hesitate to contact us.
Bernhard BuetowChiefTechnical Review SectionTechnical Publications DivisionLegislative Affairs Directorate