| November 14, 1989 | |
| Ms L.C. Tremblay | Technical Interpretations |
| A/Director | Division |
| Appeals & Referrals Division | S. Parnanzone |
| 957-9232 | |
| ATTN: M.S. Lalonde |
Subject: HENRY R. HEWITT V. MNR ADVERSE DECISION - TAX COURT OF CANADA
This is in reply to your memorandum of November 9, 1989.
We agree that this case should neither be appealed nor regarded as a precedent.
We have no comments regarding the draft Decision you propose to issue.
B.G.M. BuetowActing DirectorTechnical Interpretations DivisionLegislative and IntergovernmentalAffairs Branch