August 11, 1989
T2-T3 Assessing and Taxroll Financial Industries Division J.M. Legault Kevin Donnelly Director 957-3500
Subject: Partnership election File: 5-7991
Subsection 53(2.1)Enclosed is correspondence from 19(1) relating to elections to be made under subsection 53(2.1). As an administrative position is required to facilitate this election and this appears to be your Division's prerogative, we expect you will want to advise directly, as you did in the attached letter to 19(1)
with respect to a similar election under subsection 13(7.4).
Director Financial Industries Division Rulings Directorate