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.
| |
February 28, 1990 |
| HAMILTON DISTRICT OFFICE |
HEAD OFFICE |
| |
Technical Review Section |
| |
Publications Division |
| Attention: Mr. S. Lee |
Mary Evans |
| Director - Taxation |
(613) 957-9229 |
| |
File No. 90M02401 |
Subject: 19(1)
We refer to your memorandum of January 31, 1990 recommending a remission of taxes for the above-noted taxpayer.
Ms Leslie Dickey of your office forwarded to us the taxpayer's T1 returns (or historic Tapma printouts) and pertinent correspondence for the 1978 to 1988 taxation years, receipt of which is acknowledged.
To assist the Remission Committee's consideration of this matter under the guidelines in TOM 2263.22, we request your comments on the following:
1. confirmation of our understanding that you are recommending a remission of tax under the guidelines of TOM 2263.22(2)(C)(a) and (d)
24(1)
Thank you for your assistance in this matter.
Bernhard BuetowChiefTechnical Review SectionPublications DivisionLegislative Affairs Directorate
ME/hm(43-44) COR "A"
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© 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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