September 26, 1989
Mr. R.A. Short General Director BY HAND Tax policy-Legislation Division Department of Finance 140 O'Connor Street I-3205 L'Esplanade Laurier 17 th Floor, East Tower Ottawa, Ontario K1A 0G5
Dear Al:
Re: Northern Residents' Deductions
Enclosed is a copy of a memorandum we received from our Examination Division concerning the above subject.
It appears to us that the interpretation set out in the example in the memorandum is correct.
We would appreciate receiving your views on this matter and being advised whether you would consider amending the Income Tax Act to clarify the intent. If you have any questions or comments, please contact Drew Burnett at 957-2078.
yours sincerely,
B.J. Bryson
Acting Director
Current Amendments
and Regulations
DivisionEnclosure BA/jab