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.
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September 1, 1989 |
| TO - Legal Services - Taxation |
FROM - Technical |
| |
Interpretations Division |
| Mr. Arthur Borgo-Gelli |
A.G. Cockell |
| |
957-9226 |
SUBJECT: REMISSION REQUEST 19(1)
The draft documents submitted with your August 31, 1989 memorandum generally reflect the decision of the Remission Committee.
I note that, in the Deputy Minister memo, the Treasury Board submission and the Background, there is no mention of the "other factors" which must accompany financial setback in the remission guidelines.
In our August 25, 1989 memorandum, we were trying to tie it to the other factor in TOM that reads "Court decision where some taxpayers in the same transaction as the one who objected cannot be reassessed by reason of the 3-year period". The commentary in our memorandum is rather verbose but we are saying that settlement at the Notice of Objection stage is equivalent to a court decision with the advantage of not having to incur the costs in time and money of going to court. These thoughts should somehow express the reasons to support the financial setback recommendation. (Note that this is not a case based upon extreme hardship.)
A.G. CockellDirectorTechnical Interpretations DivisionLegislative and IntergovernmentalAffairs Branch
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© Her Majesty the Queen in Right of Canada, 1989
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