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.
Minister's Office 90078019
Deputy Minister's Office
Central Records
File
Returned signed copy to Technical Review Section,
Publication Division, Room 1016, Cumberland Place
19(1) MAY 17 1990
I am writing in reply to your letter of February 14, 1990, concerning 19(1) and her 1984 and 1985 income tax returns. I apologize for the delay of my reply.
While I appreciate 19(1) position, the Income Tax Act is very specific with regard to the time limit for reassessments and provides no discretion on properly assessed returns. However, I would mention that in certain circumstances relief may be available under the provisions of the Financial Administrations Act. Consideration of requests of this nature involves an extensive and fully objective review of the facts of the particular situation by senior departmental officials in Head Office. It is then followed by a careful evaluation of the merits of the request to ensure fair and uniform application of established criteria. I would mention that this process may take some time before the decision is made.
Mrs. Mary Evans, a departmental officer, is handling 19(1) file. She is available to advise you of the status of this review at any time and to receive any additional information you care to provide. Mrs. Evans may be contacted by telephoning (613) 957-9229 or by writing to the Publications Division, Technical Review Section, Revenue Canada, Taxation, 875 Heron Road, Ottawa, Ontario K1A 0L8.
I wish to thank you for bringing 19(1) concerns to my attention. I wish to assure you that she will receive the outmost consideration possible in the resolution of her case,
Yours sincerely,
EM/cl Otto Jelinek
April 27, 1990
Mary Evans - 957-9229
MD/jp(Min42-90078019)8 May 14, 1990 D.M.'s Office
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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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