| July 18, 1990 | |
| Current Amendments and | Specialty Rulings |
| Regulations Division | Directorate |
| J.D. Jones | |
| B. Bryson | 957-2104 |
| Acting Director | |
| 7-4508 |
Subsection 163(1) Penalty
This is in reply to your memorandum dated November 6, 1989, wherein you requested our comments on the interpretation of subsection 163(1) of the Act in light of the views expressed by the Department of Finance.
21(1)(b)
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M.G. Hiltzfor Director GeneralSpecialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch
Attachment