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 (2) 90134009
Central Records 90127008
Return to Technical Interpretations Division,
Fuller Building, Room 300
19(1) JUL 4 1990
I am writing in reply to your letter of May 1, 1990, concerning your request for relied of tax on behalf
24(1)
I apologize for the delay of my reply.
While I appreciate the position of these pensioners, the Income tax Act is very specific with regard to taxing pension payments in the year they are received. However, I would mention that in certain circumstances relief may be granted under the provisions of the Financial Administration Act. Consideration of requests of this nature involve an extensive and fully objective review of the facts of the particular situation and a careful evaluation of the merits of the request to ensure fair and uniform application of established criteria.
Mr. Gerry O'Reilley, a departmental officer, is handling the file.
19(1) may wish to contact Mr. O'Reilley directly to discuss this matter. Mr. O'Reilley may be contacted by telephoning (613) 957-9228 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 pensioners' concerns to my attention. I wish to assure you that you will receive the utmost consideration possible in the resolution of their cases.
Yours sincerely, Otto Jelinek
GO'R/cl June 7, 1990 Gerry O'Reilley 957-9228
PH/jp(Min 46-90134009)29 June 26, 1990
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