January 10, 1990
| Mr. R. A. Short | R. D. Weil |
| General Director | (957-2066) |
| Tax Policy and Legislation Branch | |
| Department of Finance | F-3304 |
| 140 O'Connor Street | HBT 4006-2-245(2) |
| L'Esplanade Laurier | |
| 16th Floor, East Tower | BY HAND |
| Ottawa, Ontario K1A 0H5 |
Dear Al:
Supplement to GAAR Circular
Further to our letter to you dated October 2, 1989 and subsequent discussions with Mr. Sasseville, we enclose the latest version (Rev. 13/12/89) of the supplement to the GAAR Circular (No. 88-2 dated September 25, 1989).
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Although there are no changes in the substance of the attached release compared to the October version, several cosmetic changes (particularly to paragraphs 8 and 9) have been made.
We are anxious to expedite publication of this documents and would appreciate receiving a note from you at your earliest convenience as to whether or not the positions taken therein are consistent with the intended policy.
Yours sincerely,
B.J. BrysonActing DirectorCurrent Amendments and Regulations Division
Attachment
c.c. Mr. M. Hiltz Mr. R. M. Beith