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.
| 19(1) |
File No. 90M03220 |
| |
Frank Fontaine |
| |
957-9228 |
March 26, 1990
I am writing in response to a letter dated August 31, 1989 from the Honourable Harvie Andre, P.C. , M.P. to the Honourable Otto Jelinek, P.C., M.P. concerning a request for the remission of your indebtedness to the Department. I apologize for the length of time taken to complete the review that is necessary with such matters.
Your case has been thoroughly reviewed and compared with the guidelines for recommending remissions. However, after careful consideration of the circumstances, it is regretted that a recommendation cannot be made for the remission of the unpaid taxes and interest described in your letter of July 5, 1989 to The Honourable Harvie Andre.
24(1)
While the situation may be considered to be unfortunate, I have not found any indication that the assessments arose for reasons that would not apply to other taxpayers in similar circumstances or that any unfairness was involved with regard to the application of the law. The reassessed taxes were not the result of incorrect departmental action or advice. There is no evidence of extreme hardship.
With regard to your present balance owing, it is the policy of the Department not to insist on the immediate payment of an outstanding liability when doing so would cause undue hardship to the taxpayer involved. Officials are prepared to be both reasonable and fair in resolving the matter of income tax liability. In this regard I invite you to contact Mr. J. Scott Andison, Chief of Collections at the Calgary District Office or by telephoning 292-4348. Mr. Andison will be pleased to assist you in working out a reasonable payment arrangement that is compatible with your financial situation.
I would like to thank you for the opportunity to consider your case and while the remission requested cannot be granted, I trust that the foregoing comments explain how the law applies in these circumstances.
Yours sincerely,
R.J.L. Read Acting Assistant Deputy MinisterLegislative and Intergovernmental Affairs Branch
FF/hm (#3-9254022)(2)(Min A - Tech. Review)March 22, 1990Frank Fontaine - 957-9228
c.c. The Honourable Harvie Andre, P.C., M.P.
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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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