Informal Request for ATI Records Previously Released

Organization: Canada Revenue Agency

Year: 2023

Month: August

Request Number: A-2022-152285

Request Summary: All information, correspondence, briefing notes, memoranda, instructions, manuals, guides, directives, interpretations, rulings, and all documents sent, received, created, recorded or published in relation to the anti-avoidance rule or section 245 of the Income Tax Act, a value shift between the classes of shares of a corporation, the principle of tax consolidation, and the use of capital loss.

Disposition: Disclosed in part

Number of pages: 332

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This information is collected for statistical purposes and is published annually on the Government of Canada Info Source website. (www.infosource.gc.ca)

Academia: Those who are engaged in higher education and who require information for research purposes.

Business (Private Sector): Those who are employed by the private sector, including lawyers and consultants, and who require information for their business or on behalf of another individual.

Media: Those who are employed by a radio or television company, a newspaper or magazine, or any online newspaper or blog, etc., and who require information for media purposes.

Organization: Those who are working or volunteering for an organization and who require information for that organization.

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Please note To the extent possible, the institution will return the requested records in the format selected, but it may not be able to accommodate all electronic formats due to size limitations.
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Please Note: Institutions will work to respond to your request for this previously released package as soon as practical.
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