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 19, 1990 |
| WINNIPEG TAXATION CENTRE |
Technical Interpretations |
| Mr. R.W. Corrigall |
Division |
| Director |
S. Parnanzone |
| Att: W.C. Reich |
(613) 957-9232 |
Subject: 19(1) MINISTER'S CORRESPONDENCE
As discussed during the telephone conversation with Mr. W.C. Reich, we are forwarding for your review and appropriate action the file of the above-noted taxpayer, namely
(a) the ministerial correspondence material,
(b) the orange folder with the notice of objection material, and
(c) the taxpayer's T1 tax returns and attachments for 1984, 1985 and 1986.
24(1)
We find the Department's treatment of the arrears interest and penalty to be inconsistent. In our view, the late filing penalty is attributable to the same departmental error and would qualify for favourable recommendation for remission under the guidelines set out in TOM 2263.22. That is, as regards the penalty, the departmental error criteria in TOM 2263.22 (2) (B) would be satisfied in this case.
As discussed, we are forwarding this case for your review and appropriate action. As soon as your work is completed, please return all the attached material together with a brief explanation of any action undertaken by your office.
We recommend that this case be handled on a priority basis in view of the length of time it has already been under consideration by the Department. If your have any question, please call us.
Bernhard BuetowActing DirectorTechnical Interpretations DivisionLegislative and Intergovernmental Affairs Branch
Enclosure
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1990
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1990
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