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.
| Return signed copy to |
Y.S. 90040025 |
| Technical Review Section |
| Publications Division |
| Room 1016, Cumberland Place |
August 2, 1990 |
| |
EACC9348 |
19(1)
I am writing further to your letter of December 10, 1989, addressed to your Member of Parliament, the Honourable Douglas G. Lewis, Minister of Transport, a copy of which he enclosed in his letter to my Minister, the Honourable Otto Jelinek, dated February 2, 1990, concerning a request for remission of your 24(1)
Your case has been thoroughly reviewed and careful consideration of your situation 24(1)
The provisions of the federal Income Tax Act and the related provincial income tax legislation, which prohibit the refund of overpayments of tax for income tax returns not filed within the three year statutory time limit, apply equally to all taxpayers. I have not found any evidence that these provisions were applied unfairly in your case.
I would like to thank you for writing and, while the remission requested cannot be granted, I trust that the foregoing comments explain the application of the law. I am sending a copy of this letter to your Member of Parliament, the Honourable Douglas G. Lewis.
Yours sincerely,
R.J.L. Read Acting Assistant Deputy MinisterLegislative and Intergovernmental Affairs Branch
c.c. The Honourable Douglas G. Lewis, P.C., F.C.A., Q.C., M.P.
EM/rr (#3 - Tech.A 1-2)July 30, 1990Esta Mikhail 952-3606
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© Sa Majesté la Reine du Chef du Canada, 1990
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