| Mr. Ron Sully | |
| Assistant Deputy Minister | File No. 5-8718 |
| Mineral Policy | G.R. White |
| Energy, Mines and Resources, Canada | 957-8585 |
| Room 701 | |
| 580 Booth Street | |
| Ottawa, Ontario | |
| K1A 0E4 |
Attention: Mr. Donald G. Schell Director Mining Tax Legislation Interpretation Division
October 10, 1989
Dear Sirs:
Re: 24(1) Calcium Carbonate Deposit Subsection 248(1) of the Income Tax Act
We are writing to request your certification that the calcium carbonate deposit of 24(1) known as 24(1) is a mineral resource, as that term is defined in subsection 248(1) of the Income Tax Act.
A copy of your letter from the taxpayer and the material enclosed with it is attached. We understand that you have already received a geological description of the property.
Yours truly,
Director GeneralRulings DirectorateLegislative and Intergovernmental Affairs Branch