| September 7, 1989 | |
| Appeals Branch | Small Business and |
| R.A. D'Avignon | General Division |
| Assistant Deputy Minister | A. Humenuk |
| 957-2135 | |
| P.J. Murphy, Section Chief | |
| Appeals and Referrals Division | File No. 8-0315 |
Subject: 19(1) Federal Court - Trial Division Subparagraph 110(1)(f)(iii)
We are responding to your memorandum of August 24, 1989 concerning the documentation in our files related to subparagraph 110(1)(f)(iii) of the Income Tax Act.
In our telephone conversation of August 24, 1989 (Wheeler/Humenuk) you indicated that Current Amendments Division, Assessing and Enquiries Directorate and Audit Directorate were obtaining the specific documentation requested by the Department of Justice. As requested, we enclose a copy of all correspondence we have written from February 3, 1977 to June 20, 1989, concerning the issue of social assistance payments which would possibly impact on the position we have taken with respect to third party payments.
We wish to draw your attention to the fact that individuals are identified in this correspondence and that such information should be severed before release of the documents. We have identified the information to be severed on account of personal identification by means of a red circle. Under the Access to Information Legislation, correspondence between Legal Services and this correspondence of November 27, 1987 and August 27, 1987, relates to the above noted taxpayer.
We trust this is the information you require.
M.A.G. Hiltzfor Director GeneralSpecialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch