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.
| |
August 25, 1989 |
| CALGARY DISTRICT TAXATION OFFICE |
Technical Interpretations |
| |
Division |
| A. Stubel |
F.B. Fontaine |
| Director, Taxation |
957-9228 |
Subject: REMISSION REQUEST 19(1) 24(1)
This is in response to your memorandum date February 23, 1989 concerning a request for remission of taxes dated December 6, 1988 made by 19(1) and 24(1) on behalf of 19(1) and 24(1).
The Remission Committee has reviewed the circumstances of the case and determined that a remission could not be recommended for the following reasons:
1. There is no evidence of extreme hardship either to the Estate or to any of the beneficiaries.
2. The amounts assessed are not is dispute and did not arise from incorrect Departmental action or advice.
3. While financial setback may exist, none of the factors which must accompany this criterion in order to recommend favourably are present.
Would you please convey the Committee's decision to 19(1) and send us a copy of your response so that we may close off files on this matter. We enclose a copy of our submission to the Remission Committee and Minutes of the Committee dated August 109, 1989 for your information.
Please find herewith the T3 returns of the Estate for the 1984, 1985 and 1987 taxation years.
A.G. Cockell, DirectorTechnical Interpretations DivisionLegislative and Intergovernmental Affairs Branch
c.c. B.C. Kimmons, DirectorH.O. Collections Division
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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