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.
| |
February 21, 1990 |
| P. McNally |
Technical Interpretations |
| Director |
Division |
| Enquiries and Taxpayer |
S. Parnanzone |
| Assistance Division |
Tel. (613) 957-9232 |
| |
File No. 4-0480 |
Subject: 19(1)
This is in reply to your memorandum of November 27, 1989 concerning the 24(1) As discussed on February 12, 1990 with K. Murphy of your office, we are returning, for your reconsideration and administrative solution of the problem, the file of the above-noted taxpayer, namely:
a) the ministerial correspondence material,
b) the orange folder with the notice of objection material, and
c) the taxpayer's T1 returns and attachments for 1984, 1985 and 1986.
As discussed with K. Murphy, please prepare the appropriate reply to the taxpayer with a copy to Mr. Jack Shields, M.P. In this regard, we bring to our attention that the reply need not be for the Minister's signature and should be addressed to the taxpayer, not to Mr. Jack Shields, M.P. In accordance with internal procedures in our branch, a final reply to Mr. Jack Shields, M.P., was prepared by Technical Interpretations Division and signed by the Minister on January 17, 1990 (see copy enclosed). Had the reply to the taxpayer concerning his tax problem been prepared by our office, it would have been signed, in accordance with procedures of our branch, by the assistant deputy minister. It is for this reason that the enclosed material does not include the yellow folder for Minister's mail.
24(1)
If you have any questions, please call us.
Bernhard BuetowA/DirectorTechnical Interpretations DivisionLegislative and Intergovernmental Affairs Branch
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1990
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1990
Email this Content