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.
| Central Records |
| File |
| Return signed copy to: |
| Technical Review Section, Publication division |
| Room 1016, Cumberland Place |
| |
| |
June 28, 1990 |
| |
EACC9479 19(1) |
I am writing in reply to your letter of April 6, 1990, concerning your request for review of 19(1) income tax situation. 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 granted under the provisions of the Financial Administration Act. Consideration of requests of this nature involves 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.
Mrs. Mary Evans, a departmental officer, is handling 19(1) file. Your constituent may wish to contact Mrs. Evans directly to discuss this matter. 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 he will receive the utmost consideration possible in the resolution of his case.
Yours sincerely,
Otto Jelinek
MEV/cl NO STALL REQUIREDJune 5, 1990
LC/jp(Min45-90114051)14June 19, 1990D.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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