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.
| |
September 27, 1989 |
| A.G. Cockell, Chairman |
Technical Interpretations |
| Remission Committee |
Division |
| |
D.M. Lanos |
| |
957-9231 |
Subject: 19(1)
The taxpayer requests a remission of the 1984 income tax that was paid by her on Canada Savings Bonds interest inadvertently reported twice.
24(1)
The taxpayer's case was referred to this Division on September 15, 1989, by P. McNally, Director, Enquiries and Taxpayer Assistance Division, who recommends remission on the basis of financial setback combined with the fact that this 19(1) taxpayer made an innocent mistake in preparing her own returns.
RECOMMENDATION
In our view, the conditions in TOM 2263.22(2)(C) and related TOM 2263.22(12)(D) are met. 24(1)
Accordingly, we recommend a remission of 1984 federal tax of 19(1) and related interest thereon, on the basis of financial setback together with naiveté in tax matters and taxpayer error that the Department should reasonably have caught.
R.E. ThompsonChief, Technical Review SectionTechnical Interpretations DivisionLegislative and IntergovernmentalAffairs Branch
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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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