| November 23, 1989 | |
| P. McNally, Director | Technical Interpretations |
| Enquiries and Taxpayer Assistance | Division |
| Division | S. Parnanzone |
| 957-9232 | |
| ATTN: Rick Owen |
Subject: INITIAL CIRCULATION T2097 Rev. 89
In accordance with your request of November 20, 1989 we have reviewed the above-noted form.
Our comments in the attached appendix are based on the provisions of the Income Tax Act as proposed to be amended by Bill C-28 (first reading, June 20, 1989) and the draft Notice of Ways and Means Motion dated 13-9-89 dealing with pension reform. Unless otherwise indicated, the references to sections, subsections, etc., are to the Income Tax Act.
If you have any questions, please contact us.
Bernhard Buetow Acting Director Technical Interpretations Division Legislative and Intergovernmental Affairs Branch
| APPENDIX | |
| S. Parnanzone | |
| 957-9232 |
INITIAL CIRCULATION T2097 Rev. 89
1. Designation Area, line (5). For technical accuracy and to avoid confusion, we suggest that the description of line (5) be similar to that of the respective qualifying income referred to in the preceding notes (i.e., bullets).
2. Should the form not contain a reference to the Privacy Act Personal Information bank?
3. 21(1)(b)