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.
DATE May 17, 1990
TO L.C. Tremblay FROM Technical Review Section
A A/Director DE S. Parnanzone
Appeals and Referrals Division Tel. (613) 957-9232
FILE
DOSSIER
SUBJECT:
OBJET: xxxxx
Settlement Offer
STALLED
We are fowarding the ministerial correspondence file (yellow docket) for consideration and reply by your office since it involves a settlement offer for the taxpayer's outstanding appeal to the Tax Court of Canada.
xxxxx
As regards xxxxx remission request itself, if cannot be dealt with at this time because of the outstanding appeal. Generally, tax remission is a procedure of last resort, not an alternative procedure to the normal channels, such as the appeal process, for the solution of tax problems.
Bernhard Buetow
Chief
Technical Review Section
Technical Publicaitons Division
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1990
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1990
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