| January 18, 1990 | |
| Scarborough District Office | Specialty Rulings |
| Directorate | |
| J.E. Harms | |
| G.J. Baronette | (613) 957-2109 |
| Director | |
| File No. 7-4445 |
Subject: 19(1) Part I.1 surtax for 1985 Application of Article 23 of the Canada-Germany Income Tax Convention
Further to our memorandum to the Toronto District Office dated September 11, 1989 (forwarded to your office on October 2, 1989) and to the memorandum dated October 20, 1989 from Mr. R.D. Owen of your office, we enclose a copy of a 23
DirectorReorganizations and Non-Resident DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch