5-9237A
J.A. Szeszycki
19(1) (613) 957-2103JAN 12 1990
Dear Sirs:
Re: 19(1)
Payment of Legal FeesWe are replying to your letter of December 11, 1989, which was further to our previous exchange of correspondence and telephone conversations, on the subject of legal costs paid by 24(1) 24(1) , the employer, on behalf of 19(1) an officer of the company.
As was indicated in one such telephone conversation the determination of the taxability of any benefit received by 19(1) is based on the facts of the particular case, and such determinations are normally made at the district office level.
Accordingly, we have forwarded the complete file to the Halifax District Office to the attention of Mr. H.K. Hingston, Chief of Audit, for his review, along with our comments. Mr. Hingston may be reached at (902) 426-2437.
We trust the matter will be resolved to your satisfaction.
Yours truly,
for Director Business and General Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch
c.c. H.K. Hingston Chief of Audit Halifax District Office