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.
| |
October 4, 1989 |
| Legal Services - Taxation |
Technical Interpretations |
| |
Division |
| Mr. Arthur Borgo-Gelli |
A.G. Cockell |
| |
957-9226 |
Subject: REMISSION REQUEST
19(1)
The draft documents submitted with your memorandum of September 21, 1989 reflect the decision of the Remission Committee.
With regard to the concern you have raised, I suggest the following revisions to the Minister's Memo, draft submission and background where applicable:
1. Amend the sentence starting "Following an audit" to read:
24(1)
2. Amend the sentence starting "In 1988" to read:
24(1)
3. Add immediately after the sentence noted in 2. the following sentence:
24(1)
A.G. Cockell, DirectorTechnical 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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