913306 24(1)
Dear Sirs:
Re: Interest in a Family Farm Partnership
This is in reply to your letter dated November 29, 1991 in which you requested our comments of the definition of "interest in a family farm partnership" in subsection 110.6(1) of the Income Tax Act (the "Act"). Further to our telephone conversation of November 26, 1991 (19(1)/Woolley), it is our position, as outlined in Information Circular IC 70-6R2, not to respond to inquiries that are currently being dealt with by any of the District Taxation Offices or Taxation Centres of Revenue Canada, Taxation.
It is our understanding that the subject matter of your letter relates to an issue you are currently involved in with Mr. Wayne Hoogsteen of our Kitchener District Taxation Office. We will direct our comments on the issue raised by you to the Kitchener District Office.
Yours truly,
E. Wheeler for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch