| September 15, 1989 | |
| J.R. Robertson | Head Office |
| Director General | Specialty Rulings |
| Compliance Research and | Dave Turner |
| Investigations Directorate | (613) 957-2094 |
| Policy and Systems Branch | |
| 24(1) | File No. 7-4315 |
Subject: 21(1)(b)
We are writing regarding a telephone call which we received September 8, 1989, from 19(1) expressed concern that one of his clients (name not given) was being advised by 24(1) to deduct incorrect amounts on his 1988 personal income tax return. 24(1) 19(1)
19(1) indicated that he would be willing to provide us with any additional information which he may have, his telephone number is 19(1) 19(1)
M.A.G. Hiltzfor Director GeneralSpecialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch