1 August 1991 Income Tax Severed Letter

By services, 22 July, 2022
Language
English
Document number
Severed letter type
Miscellaneous
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
656246
Extra import data
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"menu:://Federal Income Tax [CCH Tax ]/Tax Window Files/Tax Window Files/Tax Window Files/1990s/1991 [SE91_212.213 - JN91_146.148]/AU91_296 — Factual Changes to Memorandum"
],
"field_proprietary_citation": [],
"field_release_date_new": "1991-08-01 08:00:00",
"field_tags": []
}
Main text

August 1st, 1991

TORONTO DISTRICT OFFICE                 HEAD OFFICE
P. St. Laurent                          Rulings Directorate
Chief of Audit                          Financial Industries      
                                          Division
                                        Allan Nelson
Attention:  John Cunningham             (613) 957-2745
            International Audit Group
            1 97-1 -1
                                        7-912061

SUBJECT: 24(1)

We are writing in response to your telephone call of July 15, 1991, when you advised us of certain factual chances to be made to our prior memorandum to you (file number 7-910742, dated June 28, 1991) concerning the above-noted taxpayer.

We acknowledge that the third and fourth paragraphs of our prior memorandum should be deleted and replaced with the following:

                         24(1)

These changes do not alter the position outlined in our prior memorandum to you dated June 28, 1991.

If you have any further questions on this matter, please contact the writer.

for Chief Leasing and Financing Section Financial Industries Division Rulings Directorate

000296