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's Office |
Y.S. 9073004 |
| District Office |
9087033 |
| Central Records |
| File Copy |
| Return to Technical Interpretations |
| 3rd Floor, Fuller Bldg. |
October 18, 1989 |
Ms Beryl Gaffney, M.P., House of Commons, Room 318, West Block, Ottawa, Ontario K1A 0A6
Dear Ms Gaffney:
I am writing further to my letter of April 10, 1989, concerning a request for remission of tax and interest owing by your constituent, 19(1) She has asked that her debt for tax and interest be forgiven.
In order that a particular case may be recommended for remission under the provisions of the Financial Administration Act, they are applied in a fair and consistent manner. One of the guidelines considers those cases where extreme hardship must have existed continuously from the time of the assessment.
24(1)
Under the circumstances, I am unable to conclude that this case qualifies under the extreme hardship guideline, since the debt accumulation commenced before the 19(1) current family difficulties began.
Since 19(1) liability did not arise from factors beyond her control or incorrect departmental action or advice, there are no other grounds upon which a remission could be recommended.
I appreciate the difficulties being faced by 19(1) in having to cope with the very stressful situation in which she presently finds herself. While my sympathies are with her and her family, I am unable to recommend that remission be granted in this case.
Although I am unable to offer the relief requested, I have asked Mr. P. Allard, Chief of Verification and Collections, at the Ottawa District Taxation Office to work out a lenient arrangement for the settlement of 19(1) account. Mr. Allard or one of his officers will contact 19(1) shortly to explain the arrangement. Mr. Allard may be reached at 598-2033.
I trust that this will enable you to explain the decision to your constituents. I wish to thank you for bringing 19(1) concerns to my attention.
Yours sincerely,
Otto Jelinek
c.c. OTTAWA DISTRICT TAXATION OFFICE Attention: Mr. P. Allard Chief of Verification and Collections
DL/fd (Y.S. 9073004)September 1, 1989Don Lanos 957-9231
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© Her Majesty the Queen in Right of Canada, 1989
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© Sa Majesté la Reine du Chef du Canada, 1989
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