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.
| |
October 3, 1990 |
| Revenue Programs Division |
Technical Publications |
| Minister's Mail |
Division |
| |
Technical Review Section |
| Attention: E. Shea |
S. Parnanzone |
| |
(613) 957-9232 |
SUBJECT: 19(1)
As discussed during our telephone conversation of October 2, 1990, we are forwarding the ministerial correspondence yellow docket and our remission case file for your review and appropriate action.
The facts in brief are: 24(1)
The taxpayer is concerned about the balance of tax liability outstanding after the application of the federal remission order and feels that, in view of his circumstances, no interest and penalties should be levied. Could you please review the case to determine whether any relief could be granted in respect of the interest and penalties. We believe that a reply to the taxpayer would require an explanation of the tax account balance, including a breakdown of provincial and federal taxes, penalties and interest.
If you have any questions, please call Mr. S. Parnanzone at the number indicated above. Please return our remission case file.
Bernhard BuetowChiefTechnical Review SectionTechnical Publications Division
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
Email this Content