September 26, 1989
| Mr. R.A. Short | |
| General Director | |
| Tax Policy and Legislation Branch | BY HAND |
| Department of Finance | |
| 140 O'Connor Street | I-3205 |
| L'Esplanade Laurier | |
| 16th Floor, East Tower | |
| Ottawa, Ontario K1A 0G5 |
Dear Al:
Re: Northern Residents' Deductions
Enclosed is a copy of a memorandum we received from our Examination Division concerning the above subject.
It appears to us that the interpretation set out in the example in the memorandum is correct.
We would appreciate receiving your views on this matter and being advised whether you would consider amending the Income Tax Act to clarify the intent.
If you have any questions or comments, please contact Drew Burnett at 957-2078.
Yours sincerely,
B.J. Bryson Acting DirectorCurrent Amendments andRegulations Division
Enclosure
DCB/jab