27 April 1989 Income Tax Severed Letter AC59830 - Transaction of a Letter Written by Revenue Canada

5-9830
                19(1)                       Michel Lambert
                                            613-957-8953

April 27, 1989

                 19(1)

This is in reply to your letter of March 7, 1990, which you requested the transaction of a letter written by our Department.

As we discussed in our telephone conversation     19(1)    of April
24, 1990, this letter was addressed to a specific taxpayer and the
information included therein may be inappropriate to you specific
situation.  Moreover, some parts of this letter are no longer valid
due to changes in the Income Tax Act Subsequent to the date of
writing of the letter in question.

In a telephone conversation with your accountant, 19(1) we suggested to him that he send us, in writing, all the information and documentation pertinent to your situation and the precise questions to which he would like us to respond. This will ensure that you will receive a response which corresponds to your particular situation.

We have also suggested to him that he may go to the Montreal District Office to obtain immediately guidance to complete your 1989 Income tax return.

We regret that we are unable to give you a definite answer at this time.

Yours truly, for Director Bilingual Services and Resource Industries Division Rulings Directorate