| Director General | |
| Economic and Financial | |
| Policy Analysis Branch | |
| Energy, Mines and Resources Canada | 7-902320 |
| 460 O'Connor Street | C.K. Colbourne |
| Ottawa, Ontario | (613) 957-9768 |
| K1A 0E4 |
Attention: Mr. Donald G. SchellDirectorMining Tax Legislation Interpretation Division
October 25, 1990
Dear Sirs:
Re: 24(1)
We are writing to request your opinion as to whether, 24(1) for purposes of subparagraph 66.1(6)(a)(iii.1) of the Income Tax Act.
The facts of the matter are described in the attached submission from Edmonton District Office. 24(1)
Should you require further information please contact the writer
R.J.L. ReadDirector GeneralRulings DirectorateLegislative and IntergovernmentalAffairs Branch