20 July 1990 Ministerial Letter EACC9408 F - Remission of Tax

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.

I am writing further to representations made on your behalf by your Member of Parliament, 19(1) concerning your request for a remission of tax.

Your case has been thoroughly reviewed and compared with the guidelines for recommending remissions. After careful consideration of the matters raised, I regret that the measure of relief that you are seeking from tax arising from 24(1)

The Income Tax Act does not permit the deduction of 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 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 granted, I trust that the foregoing comments explain the law in these circumstances.

Yours sincerely,

R.J.L. ReadActing Assistant Deputy MinisterLegislative and Intergovernmental Affairs Branch

c.c.     19(1)

RO'B/ssJuly 6, 1990Bob O'Byrne 957-9230