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
Mary Evans
Attention: Mr. S. Lee (613) 957-9229
Director - Taxation
EACC8722
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)
24(1)
Thank you for your assistance in this matter.
Bernhard Buetow
Chief
Technical Review Section
Publications Division
Legislative Affairs Directorate
Document Disclosed Pursuant to the Access to Information Act Document Divulgué en vertu de la loi sur l'accès à l'information
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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