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.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues: Application of civil penalty for misrepresentations of tax matters by third parties.
Position: Unable to comment.
Reasons: Detailed legislation not yet available.
XXXXXXXXXX 5-990492
J. Gibbons
Attention: XXXXXXXXXX
April 22, 1999
Dear XXXXXXXXXX:
We are replying to your letter of February 22, 1999, in which you requested clarification of the 1999 Federal Budget measures concerning the proposal to impose civil penalties for misrepresentations of tax matters by third parties.
Since detailed legislation concerning the 1999 Federal Budget proposals has not been issued yet, we cannot, at this time, address your very specific questions regarding the proposed civil penalties for misrepresentations of tax matters by third parties. Further, we would suggest that, since your enquiry is related to the application of the proposed penalty, you address any future questions that you have in this regard to the Montreal Tax Services Office.
We trust that these comments will be of assistance.
Yours truly,
J.F. Oulton, CA
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
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