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(c) Seeking the views of the Commissioner for Inland Revenue if and when feasibility in principle is established.

(d) The operation of a possible interest rate guarantee system in a way that would either place a limit on the Government's liabilities, or which would amount to a re-rrangement of the Government's total pension liabilities rather than increasing them.

I must renew my apologies for the fact that I have been unable to complete the study by 30 November, as originally envisaged. I shall work on the model during my Christmas holidays, and would hope to complete the full report before the Lunar New Year holiday.

If you wish to contact me when I am on holiday, I can be reached at the following Toronto telephone number from 21 December to 5 January: (1-416) 477-3038.

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CONFIDENTIAL

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