| January 29, 1990 | |
| TO - L.C. Tremblay | FROM - Technical Interpretations |
| Acting Director | Division |
| Appeals and Referrals | S. Parnanzone |
| Division | (613) 957-9232 |
| Attention: J.P. Simard |
SUBJECT: Cassidy's Limited vs MNR Adverse Decision - Tax Court of Canada
This is in reply to your memorandum of January 18, 1990.
We agree with your decision not to appeal this case. As regards the second last paragraph of the draft Decision, we suggest replacing "...will be revised to delete the reference to senior officials" with "...will be clarified in due course".
Bernhard BuetowActing DirectorTechnical Interpretations DivisionLegislative and Intergovernmental Affairs Branch
SP/hm (1) COR "A"
c.c. R.C. ShultisDirector Publications Division