20 December 1989 Ruling 40833 F - Extreme Hardship - Remission of Tax

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.

The Honourable Michael H. Wilson has asked our Minister to review 24(1).

In order that the Remission Committee may be able to consider the matter and apply the guidelines in TOM 2263.22, would you kindly submit to this Division a report containing the information required under TOM 2263.24(2)(A) to (G).

Since we are not familiar with 19(1) situation, we do not know whether this case should be considered as an "extreme hardship" case (TOM 2263.22(2)(A)) or as a "financial setback" case (TOM 2263.22(2)(C)).  If in your judgement the case is one of "extreme hardship" would you kindly consider whether the comments in TOM 2263.22(5) apply.  If the case is one of "financial setback" would you kindly consider whether the comments in TOM 2263.22(12) apply.  In particular, we would appreciate being advised on the following matters:

24(1)

Please include 19(1) 1986 tax return, copies of correspondence and notes of conversation with the taxpayer and any other facts and documents relating to the issue of remission of tax and penalty.

Thank you for your assistance in this matter.

Bernhard BuetowActing Director Technical Interpretations DivisionLegislative and Intergovernmental Affairs Branch

Enclosure