M. Shea-DesRosiers (613) 957-8953
August 18, 1988
Dear Sirs:
This is in reply to your letter of August 8, 1988 with documents enclosed wherein you request an advance income tax ruling on behalf of the above-mentioned taxpayer.
Your request for a ruling is unacceptable as presented since it does not conform to the procedure for requesting advance rulings as set out in paragraphs 15, 16 and 17 of Information Circular 70-6R ("IC-70-6R").
Should you wish to submit a new request for a ruling following the procedure outlined in IC-70-6R, we would be willing to consider your request.
Any remittance of fees will be forwarded to you under separate cover.
Yours truly,
Original Signed by Original signé par J.G. FULLARTON for Director Financial Industries Division Rulings Directorate