6 July 1990 Income Tax Severed Letter ACF3696 - Election Re Tax Withholding from Capital Gain or Dividend

By services, 22 July, 2022
Official title
Election Re Tax Withholding from Capital Gain or Dividend
Language
English
Document number
Citation name
ACF3696
Severed letter type
Miscellaneous
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
657159
Extra import data
{
"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1990-07-06 08:00:00",
"field_tags": []
}
Main text

July 6, 1990

Current Amendments and Regulations Division B. Allington 957-2064

Mr. André Bissonnette A/Director Source Deductions Division

Paragraph 153(1)(n)

For your information we are enclosing copies of correspondence which we received from the Specialty Rulings Directorate concerning whether a taxpayer may elect under paragraph 153(1)(n) to have an amount withheld from a capital gain or dividend.

You may wish to study the issue and if you feel the proposal has merit take the matter up with the Policy Committee.

B.J. Bryson Acting Director Current Amendments and Regulations Division