| July 6, 1990 | |
| Mr. André Bissonnette | Current Amendments and |
| A/Director | Regulations Division |
| Source Deductions Division | B. Allington |
| 957-2064 | |
| F-3696 |
Paragraph 153(1)(n)
For your information we are enclosing copies of correspondence which we received from the Specialty Rulings Directorate concerning whether a taxpayer may elect under paragraph 153(1)(n) to have an amount withheld from a capital gain or dividend.
You may wish to study the issue and if you feel the proposal has merit take the matter up with the Policy Committee.
B.J. BrysonActing DirectorCurrent Amendments and Regulations Division