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.
November 6, 1989
| 19(1) |
Sandy Parnanzone |
| |
957-9232 |
Re: Tax Remission Request 24(1)
This is in reply to your letter of July 11, 1989 asking for reconsideration of 24(1) request for remission.
In your letter you propose that 24(1)
Remission may be recommended when situations satisfy a set of criteria that have been established to ensure uniformity and fairness in making recommendations. These criteria involve cases where a taxpayer is experiencing continuous and extreme financial hardship, cases where there has been an error by the Department, or, if a financial setback is also present, cases where the tax results from unusual circumstances beyond the control of the taxpayer.
In our previous letter you were informed that 24(1) situation would not qualify for remission under the Financial Administration Act. 24(1) circumstances, including the matters outlined in your correspondence, were carefully and thoroughly reconsidered within the scope of the remission criteria. However, it is again concluded that there is no basis either for altering the previous finding or for supporting a recommendation for remission of the penalty and interest.
We regret that our response could not be favourable.
Yours sincerely,
A.G. Cockell Director Technical Interpretations Division Legislative and Intergovernmental Affairs Branch
c.c.: The Honourable Otto JelinekMinister of the Department ofNational Revenue
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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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