| August 14, 1989 | |
| J.C. Boucher | Technical Interpretations |
| Acting Director | Division |
| Appeals and Referrals Division | S. Parnanzone |
| 957-9232 |
SUBJECT: T.R. PUBLICATIONS LTD. V. MNR ADVERSE DECISION - TAX COURT OF CANADA
This is in reply to your memorandum of August 9, 1989.
The draft Decision appears to adequately explain the Department's position. We have no comments to make.
A.G. CockellDirectorTechnical Interpretations DivisionLegislative and Intergovernmental Affairs Branch