| July 25, 1990 | |
| Non-Resident Taxation Division | Rulings Directorate |
| M.P. Sarazin | |
| K. Hillier | 957-2125 |
| Director | |
| 7-4608 |
SUBJECT: Minimum Tax Carry-Over and Non-Residents File HDB 8788-1
This is in reply to your memorandum of December 20, 1989 regarding the application of the minimum tax carry-over provisions to reduce Part I tax pertaining to a non-resident.
Our Directorate has responded directly to the taxpayer's representative in a letter dated May 3, 1990 (copy enclosed). The taxpayers representative telephoned our Bilingual Services Division on January 11, 1990 to determine the date that they could expect a response to their letter which was mailed September 11, 1989. Since we did not receive their original letter directly from the representative, a copy was faxed to our Directorate (file 5-9375) and responded to in the previously noted letter.
Unfortunately, our Control Unit had no way of matching the two enquiries since one came directly from the taxpayer's representative and the other was received from your Division.
Since the representative has already received a reply, you may wish to close your file without responding to the taxpayer's representative.
for DirectorReorganizations and Non-Resident DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch