30 June 1989 Ministerial Letter 58248 F - General Anti-Avoidance Rule

By services, 7 July, 2022
Official title
General Anti-Avoidance Rule
Language
French
CRA tags
245(2)
Document number
Citation name
58248
Severed letter type
Ministerial Letter
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
650020
Extra import data
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"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1989-06-30 08:00:00",
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Main text
19(1) File No. 5-8248
  S.J. Tevlin
  (613) 957-2118

Dear Sirs:

Re:  Subsection 245(2) of the Income Tax Act (the "Act")

This is in response to your letter of June 15, 1989, concerning subsection 245(2) of the Act.  As your enquiry deals with a fact situation and proposed transactions, your submission should be in the form of a request for an advance income tax ruling in accordance with the procedures set forth in Information Circular 70-6R dated December 18, 1978, a copy of which is enclosed for your convenience.

Yours truly,

for Director Reorganizations and Non-Resident DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch