| August 11, 1989 | |
| T2-T3 Assessing and Taxroll | Financial Industries |
| J.M. Legault | Division |
| Director | Kevin Donnelly |
| 957-3500 | |
| File No. 5-7991 |
Subject: Partnership election Subsection 53(2.1)
Enclosed is correspondence from 19(1) relating to elections to be made under subsection 53(2.1). As an administrative position is required to facilitate this election and this appears to be your Division's prerogative, we expect you will want to advise directly, as you did in the attached letter to 19(1) with respect to a similar election under subsection 13(7.4).
DirectorFinancial Industries DivisionRulings Directorate