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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October 16, 1989 |
Saskatoon District Office |
Technical Interpretations |
Mr. S.W. Cochrane |
Division |
Director - Taxation |
Greg Middleton |
|
(613) 957-9230 |
Re: Remission of Income Tax 19(1)
We are enclosing a copy of the Order In Council No. P.C. 1989-1871 dated September 21, 1989 authorizing the conditional remission of income tax for 19(1)
We trust this information will enable you to reply to 19(1) remission request. Please ensure that 19(1) satisfies the condition to file with the Department a waiver in which he undertakes not to make any deduction in respect of any repayment of workers' compensation and waives all rights of objection or appeal in respect thereof. Once the taxpayer satisfies the conditions, please in from Mr. A. Bissonette, Director, Revenue Programs Division, Head Office, Attention; Dave MacKenzie (613) 957-8994 so that the taxpayer's account can be adjusted in accordance with the instructions set out in TOM 5830. In addition, please send a copy of such notification to the Technical Interpretations Division.
We are enclosing for your information a copy of the minutes of he Remission Committee Meeting of February 23, 1989 which may assist you in your response to 19(1) We also enclose the taxpayer's T1 Returns for 1984, 1985 and 1986.
A.G. CockellDirectorTechnical Interpretations DivisionLegislative and IntergovernmentalAffairs Branch
c.c. Dave MackenzieRevenue Programs DivisionRoom 6052400 Cumberland
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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