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. 9090037 |
| District Office |
9130029 |
| Central Records |
| File Copy |
| Return to Technical Interpretations |
| 3rd Floor, Fuller Bldg. |
The Honourable John C. Crosbie, P.C., M.P., Minister of International Trade, House of Commons, Room 418, North Centre Block, Ottawa, Ontario K1A 0A6
My dear Colleague:
I am writing further to my letter of May 8, 1989, concerning the request for a remission of penalties for late filing and interest on behalf of your constituent, 19(1) I apologize for the extended delay in bringing this matter or a conclusion.
The facts of 19(1) situation have been carefully reviewed to determine whether a recommendation for remission of penalties and interest under the Financial Administration Act would be appropriate. Based on this review I am satisfied that here is no basis that would allow me to recommend a remission.
Remission is considered in cases where there is continuing and extreme financial hardship. It is also considered where there has been an error made by the Department or the tax results from circumstances beyond the control of the taxpayer. None of these factors apply to 19(1) situation.
19(1) contends that the late filing penalties and interest arose because he acted upon oral advice given by employees at the information counter at the St. John's District Office. His contention was accepted, at least superficially, by the Tax Court of Canada and elicited some sympathy. Such advice is, of course, impossible to corroborate. The late filing penalties and interest result form the failure by 19(1) to file his tax returns and report his income in respect of the 1981 and 1982 taxation years.
24(1)
Although I cannot offer the relief requested, I have asked Mr. Darrell Mahoney, Chief of Verification and Collections in the St. John's District Taxation Office to arrange a repayment schedule that is fair in relation to your constituent's ability to pay. Mr. Mahoney may be contacted at (709) 772-5075.
I trust that my comments will assist you in understanding the reason why it is not possible to respond favourably to 19(1) request. Thank you for bringing his concerns to my attention.
Yours sincerely,
Otto Jelinek
EM/fd (Y.S. 9090037)October 10, 1989Esta Mikhail 952-3606
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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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