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 (2) |
Y.S. 9080008 |
| Central Records |
| File Copy |
| Return to Technical Interpretations, |
| Fuller Bldg., 3rd Floor |
| |
October 6, 1989 |
Mr. Jim Edwards, M.P., Parliamentary Secretary to the Minister of Communications, House of Commons, Room 135, Confederation Building, Ottawa, Ontario K1A 0A6
Dear Jim:
I am writing further to my letter of May 10, 1989, regarding your constituent, 19(1) and his request for a remission of income tax. I apologize for the delay in responding which was caused by the thorough review of the circumstances.
24(1)
Remission under the provisions of the Financial Administration Act is granted only where the circumstances of a case meet certain guidelines. One of these guidelines provides that remission will be recommended where there has been incorrect Departmental advice. 19(1) did not seek advice from the Department until 1987 and the advice which he received was correct. This advice was based on information contained in the tax guides which others, in similar circumstances, used to determine their eligibility for the disability deduction.
I appreciate the difficulties faced by families which must cope with severely retarded or handicapped dependants. While my sympathies are with 19(1) and his family, I am unable to recommend that remission be granted in this case.
I wish to thank you for bringing your constituent's concerns to my attention and I trust my comments have explained the Department's position.
Yours sincerely,
Otto Jelinek
DML/fd (YS. 9080008)September 25, 1989Don M. Lanos 957-9231
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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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