| 19(1) | File No. 1-858 |
| C. Robb | |
| (613) 957-2744 |
November 9, 1989
19(1)
Re: 24(1) Change in Facts
This letter is in response to our telephone conversation on November 3, 1989. We are closing our file on the above subject as you have advised us that the taxpayers have already carried out the transactions and that the changes in facts are no longer on a "proposed" basis.
We will render our account with respect to this matter shortly.
Yours truly,
for DirectorFinancial Industries DivisionRulings Directorate