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.
| |
October 30, 1989 |
| TO - Toronto District Taxation Office |
FROM - Technical |
| J.R. Giles |
Interpretations Division |
| Director - Taxation |
Phil K. Tang |
| |
(613) 957-9229 |
| |
File No. 4-0811 |
SUBJECT: MINISTER'S MAIL 19(1)
Our Minister has recently received a request for remission of tax liability, penalty and interest in the amount of 19(1) from 19(1) on behalf of the above noted trust. Based on the contents of his request it is difficult to determine if such a remission is warranted. Would you please provide us as soon as possible with a report and your recommendation regarding this request in accordance with TOM 2263.
Please focus particularly on the details of the reassessment(s) which gave rise to the tax liability and penalty in question, as well as the degree of financial hardship the trust or the beneficiaries may endure if the request is denied. We enclose herewith a copy of this request for your reference.
A.G. Cockell, Director Technical Interpretations DivisionLegislative and Intergovernmental Affairs Branch
Encl.
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© Her Majesty the Queen in Right of Canada, 1989
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© Sa Majesté la Reine du Chef du Canada, 1989
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