| January 9, 1990 | |
| Director | Technical Interpretations |
| Appeals and Referrals Division | Division |
| P.K. Tang | |
| Att. B. Wheeler | 957-9229 |
Subject: 19(1) v MNR Adverse Decision
This is in reply to your memorandum of December 28, 1989 concerning the above noted adverse decision.
We agree that this decision should not be appealed as it involves a finding of fact and there are no written reasons for the judgement.
21(1)(b)
Bernhard BuetowActing DirectorTechnical Interpretations DivisionLegislative and Intergovernmental Affairs Branch
enclosures