| November 1, 1989 | |
| To: Toronto District Office | From: Technical Interpretations |
| Division | |
| Attn.: Mr. J.R. Giles | Greg Middleton |
| Director Taxation | (613) 957-9230 |
Subject: 19(1)
This is further to your memorandum of October 13, 1989 and 19(1) recent letter dated October 10, 1989 requesting us to reconsider a remission of tax.
The only piece of new information seems to be 24(1)
Would you please review the information contained on the form to determine whether the taxpayer is entitled to claim a disability deduction under paragraph 110(1)(e) for 1987 or section 118.3 for 1988.
Thank you for your assistance in this matter.
A.G. CockellDirectorTechnical Interpretation DivisionLegislative and IntergovernmentalAffairs Branch