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.
Minister's Office 90066015 Central Records 90095008 File Return to Technical Review Section, Publications Division, Room 1016, Cumberland Place
xxxxx MAY 17, 1990
xxxxx
I am writing in reply to your letters of March 5 and 28, 1990, concerning the income tax affairs of xxxxx I apologize for the delay of my reply.
While I appreciate xxxxx position, the Income Tax Act is very specific with regard to the tie limit for reassessments and provides no discretion on properly assessed returns. However, I would mention that in certain circumstances relief may be granted under the provisions of the Financial Administration Act. Consideration of requests of this nature involves an extensive and fully objective review of the facts of the particular situation, and a careful evaluation of the merits of the request to ensure fair and uniform application of established criteria.
xxxxx Mary Evans, a departmental officer, is handling xxxxx file. Your constituent may wish to contact Mrs. Evans directly to discuss this matter. Mrs. Evans may be contacted by telephoning (613) 957-9229 or by writing to the Publications Division, Technical Review Section, Revenue Canada, Taxation, 875 Heron Road, Ottawa, Ontario K1A 0L8.
I wish to thank you for bringing xxxxx concerns to my attention. I wish to assure you that she will receive the utmost consideration possible in the resolution of her case.
Yours sincerely,
Otto Jelinek
MEV/cl xxxxx April 26, 1990 Mary Evans - 957-9229
MD/jp(Min41-900066015)51 May 11, 1990 D.M.'s Office
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