| June 21, 1989 | |
| Victoria District Office | Specialty Rulings Directorate |
| Chief of Audit | M. Vallée |
| (613) 957-2093 | |
| File No. 5-8218 |
Subject: 19(1) Sale of Land by a Non-Resident
Please find hereto attached a letter from 19(1) a U.S. resident, requesting information concerning the amount of taxes due upon a transfer of land.
Would you kindly handle this enquiry.
ChiefCorporate Reorganization I SectionReorganizations and Non-Resident Division Specialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch