| January 25, 1990 | |
| Enquiries and Taxpayer | Technical Interpretations |
| Assistance Division | Division |
| S. Parnanzone | |
| Attention: R. Banks | Tel. (613) 957-9232 |
SUBJECT: 19(1)
Further to Mr. S. Parnanzone's discussion with Mr. R. Banks on January 22, 1990, we are forwarding the taxpayer's file comprising the 1988 T1 return (and attachments) and the memorandum of December 13, 1989 addressed to Technical Interpretations division by Mr. S. Lee, Director Taxation, Hamilton District Office.
As explained in the above memorandum, 24(1)
Please review the taxpayer's request and take appropriate action in accordance with your administrative procedures. Please reply directly to Mr. Lee.
Should you have any questions, please call the writer.
Bernhard BuetowActing DirectorTechnical Interpretation DivisionLegislative and Intergovernmental Affairs Branch
c.c. Hamilton District Office Mr. S. Lee Director-Taxation