16 April 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
656467
Extra import data
{
"field_external_guid": [
"menu:://Federal Income Tax [CCH Tax ]/Tax Window Files/Tax Window Files/Tax Window Files/1990s/1991 [MA91_339 - 903198]/AP91_191 — Deferred Salary Leave Plan"
],
"field_proprietary_citation": [],
"field_release_date_new": "1991-04-16 08:00:00",
"field_tags": []
}
Main text
19(1)           5-910813
                                    M. Shea-DesRosiers
                                    (613) 957-8953

April 16, 1991

Dear Madam:

Re: Deferred Salary Leave Plan

This is in answer to your letter of October 9, 1990, which was referred to us by the Calgary District Office for reply.

As submitted your arrangement does not constitute a prescribed plan as described in section 6801 of the Income Tax Regulations. To assist you in drafting a deferred salary leave plan we enclosed a copy of the Advanced Tax Ruling 39 which you may use as a model.

We trust the above comments and the document enclosed will be of assistance to you.

Yours truly

for Director Financial Industries Division Rulings Directorate Legislative and Intergovernmental Affairs Branch

                                                           000191