26 October 1989 Administrative Letter 20136 F - Tax Remission Request

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.

SUBJECT:  TAX REMISSION REQUEST 19(1)

The request for remission of tax by the above noted taxpayer has been granted by Her Excellency the Governor General in Council on October 5, 1989.

As discussed with your Mr. B. Riordan recently, since your office has had previous contacts with the taxpayer on this matter, we suggest that your office reply directly to the taxpayer the outcome of his request.

Please note that since the taxpayer's initial verbal remission request to your office on August 8, 1988 he has written to the Minister and again engaged a lawyer,  19(1)   to follow up on this matter.  In his letter to the Minister,  19(1)   also requested a summary of the Department's position in respect of the taxpayer's 1983 to 1987 tax returns and credits owing. Accordingly, a reply to the lawyer under the signature of the Minister would appear appropriate in the circumstances.

We are returning herewith the taxpayer's file including the 1984 and 1985 T1 Returns and the Minister's Correspondence Folders to your office for preparation of the reply.  We are also enclosing a copy of the Order in Council authorizing the remission of the 1979 income tax in the amount of 19(1) together with the interest thereon payable by the taxpayer.  We trust that this will eliminate the amount of 19(1)   owing to the Department as at September 30, 1988.  The taxpayer's account will be adjusted by Revenue Programs section in Head Office in accordance with the instructions set out in TOM 5830.  If we can be of further assistance in this matter, please let us know.

A.G.  Cockell, DirectorTechnical Interpretations DivisionLegislative and Intergovernmental Affairs Branch