| December 20, 1989 | |
| Source Deductions Division | Financial Industries Division |
| D.S. Delorey | |
| Attention: L. Mancino | 957-3495 |
| Director |
SUBJECT: T5 Issuance Requirements
Attached is a copy of a letter received from 24(1).
Since the taxpayer's concern is whether or not T5's should be issued, we are forwarding the query to you and ask that you reply directly to the taxpayer.
for DirectorFinancial Industries DivisionRulings Directorate