| August 30, 1990 | |
| Current Amendments and | Head Office |
| Regulations Division | Rulings Directorate |
| B. Bryson | F.B. Fontaine |
| Acting Director | 957-2095 |
| 900443 | |
| EACC9225 |
Paragraph 20(1)(ee) of the Income Tax Act (the "Act")
Further to our recent telephone conversation with Don Joy, we request your comments as to whether a utility service connection cost incurred in the circumstances described below should, in terms of fiscal policy, be deductible even though the payment was made to a person other than the person who supplied the service.
A referral from the Mississauga District Office describes that 24(1) 21(1)(b)
We enclose a copy of our reply to the District Office for your information and look forward to your comments in due course.
R.J.L. ReadDirector General Rulings DirectorateLegislative and Intergovernmental Affairs Branch