| November 6, 1989 | |
| TO - A. Bissonnette | FROM - Technical |
| Director | Interpretations Division |
| Revenue Programs Division | Bernhard Buetow |
| 957-9227 |
SUBJECT: T7B - CORPORATIONS 1990 INSTALMENT GUIDE
The Guide has been reviewed and as agreed per telephone with Marv. Eisner (D. Gervais) on October 31 you will delete the third paragraph under Part I.3 Tax on Large Corporations and replace it with "Special rules are provided concerning amalgamations and short final periods with respect to (b) and (c) above".
A.G. CockellDirectorTechnical Interpretations DivisionLegislative and IntergovernmentalAffairs Branch