| 19(1) | File No. 5-9427 |
| S.J. Tevlin | |
| (613) 957-2118 |
January 23, 1990
Dear Sirs:
Re: Advance Income Tax Ruling 3-2605 dated September 5, 1989 concerning 24(1) (the "Ruling")
We are writing in response to your letter of January 18, 1990, in which you advised us that certain difficulties have delayed completion of the proposed transactions detailed in the Ruling.
We hereby confirm that the rulings given in the Ruling will continue to be binding on the Department provided that the proposed transactions detailed therein are completed by March 31, 1990.
Yours truly,
for DirectorReorganizations and Non-Resident DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch