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.
| |
January 24, 1990 |
| TORONTO DISTRICT TAXATION OFFICE |
Technical Interpretations |
| J.R. Giles |
Division |
| Director - Taxation |
P.K. Tang |
| |
957-9229 |
Subject: Tax Remission Request 19(1)
This is further to your memorandum of December 4, 1989 and our recent telephone conversation (Giles, Buetow) concerning this tax remission request.
After a careful review of the facts is our opinion that there may not be grounds to support a recommendation for tax remission under the Financial Administration Act in this case as none of the remission criteria in TOM 2663.22 apply. However, the 24(1)
I appreciate your readiness to consider resolving this matter administratively. For this purpose, as you have requested, I am returning the file to your attention and appropriate action in discussing it with the accountant representing the trust. As this is no longer in the category of Minister's Mail please reply directly to the taxpayer.
The taxpayer's T-3 return is enclosed herewith.
Bernhard Buetow, A/DirectorTechnical Interpretations DivisionLegislative and Intergovernmental Affairs Branch
attachements
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© Her Majesty the Queen in Right of Canada, 1990
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© Sa Majesté la Reine du Chef du Canada, 1990
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