2 July 1990 Ministerial Correspondence 9015214 F - Remission Request

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:  Remission Request

19(1)

Our Minister, the Honourable Otto Jelinek, has received a letter dated June 20, 1990 from 19(1) requesting a remission of taxes and related interest for the 1984 and 1985 statute barred years and a remission of a late filing penalty assessed for the 1984 year.  These amounts are currently being considered for remission by us, under the Financial Administration's Act.  We enclose, for your perusal, copies of all correspondence that we have received relating to this matter.

In order that the Remission Committee may be able to consider the matter and apply the guidelines in TOM 2263.22, would you please submit to this Division a report containing the information required under TOM 2263.24(2)(A) to (G) including your recommendation.

Please provide the federal and provincial tax components of the 1984 and 1985 revised taxes.

Please include both the 1984 and 1985 returns if not available computer printouts of the taxpayer and his spouse as well as copies of correspondence, notes of conversation with the taxpayer or his representatives, notes on the appeal to the Tax Court of Canada and any other information you consider relevant.  Under the remission guidelines applicants must demonstrate that there is a present as well as past financial hardship.  In this regard your comments on the taxpayer's source of funds for living expenditures throughout the 1984 to 1990 period would be greatly appreciated.

Thank you for your assistance in this matter.

Bernhard BuetowChiefTechnical Review SectionTechnical Publications DivisionLegislative Affairs Directorate

GD/lm (A)(cor 2