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.
| |
December 12, 1989 |
| TO: VICTORIA DISTRICT OFFICE |
FROM: HEAD OFFICE |
| G.R. Frolek |
Technical Interpretations |
| Director |
Division |
| |
Esta Mikhail |
| |
(613) 952-3606 |
| |
File No. 4-0826 |
SUBJECT: 19(1)
19(1) has written a letter to our Minister dated November 1, 1989 on behalf of 19(1) requesting remission of 24(1)
In order that the Remission Committee may be able to consider the request for remission of penalties and apply the guidelines in TOM 2263.22(2)(C), would you kindly submit to this Division a report containing the information required under TOM 2263.24. In particular, we would appreciate being advised on the following matters:
24(1)
Please include the 1985 to 1987 income tax returns of 19(1) and copies of correspondence and notes of conversations with the taxpayer or her representatives and any other facts and documents relating to the issue of remission of penalties.
Thank you for your assistance in this matter.
Bernhard BuetowActing DirectorTechnical Interpretations DivisionLegislative & IntergovernmentalAffairs Branch
Enclosures
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, 1989
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, 1989
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