25 July 1990 Administrative Letter 90026006A F - Request for Remission of Tax

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.

19(1)

19(1)

I am writing in response to representations made on January 19, 1990 by your member of Parliament, the Honourable Douglas G. Lewis, requesting a remission of tax on your behalf.  I apologize for the length of time taken to complete the review that is necessary with such matters.

Your case was thoroughly reviewed and compared with the guidelines for recommending remissions. 24(1)  I regret that a recommendation cannot be made under the Financial Administration Act for the remission of the late-filing penalties and arrears and instalment interest relating to your 1983 to 1986 T1 returns.

With regard to your present balance owing, it is the policy of the Department not to insist on the immediate payment of an outstanding liability when doing so would cause undue hardship to the taxpayer involved.  Officials are prepared to be both reasonable and fair in resolving the matter of income tax liability.  In this regard I invite you to contact Mr. Don Collins, Chief of Collections at the North York District Office, by telephoning 973-7069.  Mr. Collins will be pleased to assist you in working out a reasonable payment arrangement that is compatible with your financial situation.

I wish to thank you for the opportunity to consider your case and while the remission you requested cannot be granted, I trust that the foregoing comments explain the policy that applies in these circumstances.

Yours sincerely,

R.J.L. ReadActing Assistant Deputy MinisterLegislative and IntergovernmentalAffairs Branch

c.c.     The Honourable Douglas G. Lewis, P.C, F.C.A., Q.C., M.P., Minister of Transport House of Commons Room 356, Confederation Building Ottawa, Ontario

c.c.     North York District Office Mr. Gerald A. TroyDirector - Taxation

ME/hm(#3-90026006)(2)(Min A - Tech. Review)July 18, 1990Mary Evans - 957-9229