| October 20, 1989 | |
| E. Noel de Tilly | Technical Interpretations |
| Director | Division |
| Appeals and Referrals Division | S. Parnanzone |
| 957-9232 | |
| Attn: R.J. Angus | |
| File No. 8-0320 |
RE: D & B OILFIELD CONTRACTING LTD. ADVERSE DECISION - TAX COURT OF CANADA
This is in reply to the memorandum of September 20, 1989.
We have no objection if the case is not appealed. The court decision is confined to the facts of the case.
A.G. CocknellDirector Technical Interpretations DivisionLegislative and IntergovernmentalAffairs Branch