| Agriculture Canada | |
| Agriculture Development Branch | |
| Sir John Carling Building | 901754 |
| 930 Carling Avenue | Glen Thornley |
| Ottawa, Ontario | 957-2101 |
| K1A 0C5 | EACC9320 |
Attention: Mr. David Pearen
August 14, 1990
Dear Sirs:
Re: Grape and Vine Removal Program
This is in reply to your Facsimile Transmittal Notice of August 1, 1990 with attached letter from the Minister of National Revenue dated July 6, 1990 and an attached memorandum from Karen Peters of your Department dated July 31, 1990.
We have reviewed Karen Peter's suggested response to 19(1) with respect to the application of section 44 of the Income Tax Act to funds received under the Grape Removal Program. In our view she has adequately conveyed the main points of Mr. Otto Jelinek's letter of July 6, 1990 to Mr. Don Mazankowski, as well as the additional information regarding paragraph 53(2)(k) discussed with her over the telephone on July 31, 1990. We note, however, that members of this Division were not present at the interdepartmental meeting referred to in the 4th paragraph of Karen Peter's memo.
We also point out that legislative changes are the prerogative of the Minister of Finance and not that of the Minister of National Revenue. Thus the statement in the 5th paragraph of her memo regarding legislative amendments is not quite correct unless, of course, she has been in touch with Department of Finance officials.
We trust this is the information you require.
Yours truly,
for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch