31 October 1989 Ministerial Correspondence 89M10504 F - Medical Expenses

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.

SUBJECT: 19(1)

We are forwarding a copy of the taxpayer's August 31, 1989 letter to the Minister regarding the disallowance of certain medical expenses claimed by him in the years 1985, 1986 and 1987.  In addition, the taxpayer has indicated that the Department shouldn't reassess any of the medical expenses claimed by him in 1988.  As a result of the October 12, 1989 memorandum from the Head Office Appeals Branch (copy attached), we are in the process of considering a remission of tax for 19(1) .

Would you please prepare a remission report in accordance with the guidelines set out in TOM 2263.24 and provide us with any relevant information or correspondence which may assist us in our review, together with your recommendation as to whether remission should be favourably considered. In the preparation of your report, please focus on the nature and extent of "extreme hardship" or "financial setback" that would be suffered by the taxpayer should remission be denied.

Furthermore, we would appreciate it if you could provide us with the following additional information:

1.     24(1)

     Is there any correspondence in the taxpayer's returns or other files which would indicate that an official of the D.O. provided the taxpayer with such assurance?

2.      The taxpayer's T1 returns for the years 1984 to 1988.

We look forward to receiving your report and recommendation in this matter.

A.G. CockellDirector Technical Interpretations DivisionLegislative and Intergovernmental Affairs Branch