| August 1, 1990 | |
| Appeals and Referrals Division | Current Amendments and |
| Regulations Division | |
| L.C. Tremblay | A.B. Adler |
| Acting Director | 957-2066 |
| F-3746 |
The Queen v. Merton A. Collin Adverse Decision of the Federal Court - Trial Division
This is in reply to the memorandum of June 18, 1990, prepared by Josephine Yu, concerning the treatment of a prepayment of mortgage interest as a selling cost for purposes of paragraph 62(3)(e) of the Income Tax Act.
21(1)(b)
B.J. BrysonActing DirectorCurrent Amendments and Regulations Division
Enclosure