12 August 1985 Income Tax Severed Letter 5-7797 - [850812]

By services, 22 July, 2022
Official title
[850812]
Language
English
Document number
Citation name
5-7797
Severed letter type
Miscellaneous
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
656590
Extra import data
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"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1985-08-12 08:00:00",
"field_tags": []
}
Main text
Revenue Canada Taxation  Revenu Canada Impot
Head Office              Bureau 
                              Your file  votre reference
                              Our file   Notre reference
R.B. Day
                              (613) 995-1723
                  XXXX

Dear XXXX

We are writing in reply to your letter of June 28, 1983 wherein you requested written confirmation that the assessing position regarding contractors holdbacks as set out in paragraph 3 of Interpretation Bulletin IT 92R2 has not been altered as a consequence of the amendments to paragraph 12(1)(b) of the Income Tax Act commencing for taxation years ending after 1982.

We hereby confirm your understanding in this regard.

Yours truly,

for Director Corporate Rulings Division Legislation Branch