| June 29, 1990 | |
| C. Savage | John Shaw |
| A/Director | 957-8968 |
| Provincial and International | HBW 1231-2 |
| Relations Division | HBW 1231-6-3 |
| File No. 7-4811 |
Subject: Paragraph 400(2)(f) of the Regulations
Further to your memorandum of March 15, 1990, we agree that we, and 24(1) thought it had to meet a more stringent test in obtaining our ruling 3-2702 than it in fact had to meet. The matter is now wholly academic, as, for commercial reasons, 24(1) is unable to meet even the lesser test factually required by the law for the result it sought. 21(1)(b)
We expect 24(1) to make this point with Finance, if it has not already done so.
24(1)
A/DirectorBilingual Services & ResourceIndustries DivisionRulings Directorate