18 July 1990 Income Tax Severed Letter ACC9426 - Donations and Trusts

By services, 22 July, 2022
Official title
Donations and Trusts
Language
English
Document number
Citation name
ACC9426
Severed letter type
Miscellaneous
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
656866
Extra import data
{
"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1990-07-18 08:00:00",
"field_tags": []
}
Main text
19(1)                            901366
                                 R. Mundell
                                 (613) 957-2139

Dear Sir:

Re: Donations and Trusts

This will reply to your letter of June 20, 1990 requesting an advance income tax ruling concerning purported "gifts" from patients.

24(1)

We are unable to rule in this matter, as what constitutes a gift in any particular circumstance is a question of fact. Based on the information provided we would be unable to give you a favourable ruling in any case. Your advance fee of $325.00 will therefore be returned to you under separate cover.

For your information we offer the following general comments.

OUR COMMENTS

24(1)

We hope these comments will be helpful.

Yours truly,

for Director Business and General Division Rulings Directorate Legislative and Intergovernmental Affairs Branch