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.
March 9, 1990
19(1)
I am writing further to representations made on your behalf
by: 19(1)
Your case has been thoroughly reviewed and compared with the guidelines for recommending remissions. After careful consideration of the matters raised,
24(1)
When the remission guidelines are not met, the remission process cannot provide relief from taxation beyond that already made available by parliament to all taxpayers under the Income Tax Act.
The range of medical expenses has been expanded for environmentally hypersensitive persons in Bill C-28, which is now before the Senate. When Bill C-28 becomes law, the new provisions affecting medical expenses will apply to 1988 and subsequent taxation years but will still not be broad enough to cover the majority of the expenditures that you have claimed as medical expenses.
I would like to thank you for writing and , while the remission that you requested cannot be generated, I trust that the foregoing comments explain the law in these circumstances.
Yours sincerely
R.J.L. Read
Acting Assistant Deputy
Minister
Legislative and
Intergovernmental
Affairs Branch
March 5, 1990
Don Lanos - 957-9231
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