January 17, 1990
D.C. Burnett
957-2078
Mr. R.A. Short
General Director
Tax Policy and Legislation Branch
Department of Finance
140 O'Connor Street
L'Esplanade Laurier
16th Floor, East Tower
Ottawa, Ontario K1A 0H5Dear Al:
Re: Schedule VIII of the Income Tax Regulations
Enclosed is a copy of a memorandum we received from our Registration Directorate proposing amendments to the list in Schedule VIII of the Income Tax Regulations of universities outside Canada.
Our Registration Directorate has established that these are universities that meet the criteria in section 3503 of the Regulations of being "universities the student body of which ordinarily includes students from Canada".
We will proceed with processing the amendments in anticipation of your acceptance of the proposed amendments. 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 Division