| November 15, 1990 | |
| Mr. R.G. D'Aurelio | Resource Industries |
| Director | Section |
| Current Amendments and | J. Shaw |
| Regulations Division | 957-8968 |
| Attention: D.C. Burnett | your file NQF-3377 |
| our file 7-903088 |
SUBJECT: Clause 1210(a)(i)(B) of the Income Tax Regulations
In reply to your memorandum of October 29, 1990, we intend to support Finance's position on the issue relating to the above identified in our memorandum of October 30, 1989 to you.
R.J.L. ReadDirector GeneralRulings DirectorateLegislative and IntergovernmentalAffairs Branch