Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ADRC.
Principal Issues: Minor amendments
Position: No effect on the rulings given.
Reasons:
XXXXXXXXXX 2002-015254
F. Francis
XXXXXXXXXX, 2002
Dear XXXXXXXXXX:
Re: Advance Income Tax Ruling issued on behalf of XXXXXXXXXX on XXXXXXXXXX, 2002
(our reference 2002-014211)(the "Ruling")
This is in reply to your letter of XXXXXXXXXX, wherein you requested certain amendments to the Ruling.
All capitalized terms have the meaning assigned in the Ruling.
1. The second sentence in paragraph 23 will be amended by replacing "Amalco Ordinary Shares" with "Amalco Common Shares".
2. The second line of Ruling A will be amended by replacing "uses" with "holds".
3. The first line of Ruling C will be amended by replacing "use" with "use or hold".
We confirm that all the rulings contained in the Ruling as amended by this letter will be binding on the Canada Customs and Revenue Agency subject to the limitations and qualifications set forth in the Ruling.
Yours truly,
Director
Reorganizations and Resources Division
Income Tax Rulings Directorate
Policy and Legislation Branch
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© Her Majesty the Queen in Right of Canada, 2002
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© Sa Majesté la Reine du Chef du Canada, 2002
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