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.
| |
September 19, 1989 |
| TO - A. Hillier |
FROM - Technical |
| A/Director |
Interpretations Division |
| Non-Resident Taxation Office |
P.K. Tang |
| |
957-9229 |
| Attention: E. Hammond |
| |
File No. 2-0168 |
SUBJECT: REMISSION REQUEST NON-RESIDENT SEASONAL AGRICULTURAL WORKERS
Thank you for your memo of August 25, 1989 wherein you indicated that your request for tax remission for the above noted taxpayers was made on the basis of "results of application of the law clearly not intended".
It is our understanding that the phrase "results of application of the law clearly not intended" as used in TOM 2263.22 refers only to an unintended result because of "a flaw in the law". In the situation of the non-resident agricultural workers, the disallowance of the dependent claims without proper documentation proof was clearly within the law and there was no deficiency in the law in this respect.
As discussed in our previous memos, we find it difficult to support a recommendation for a tax remission for these taxpayers based on the minimal information available to us. We are therefore closing our file at this time.
R.E. Thompson, A/DirectorTechnical Interpretations DivisionLegislative Affairs Branch
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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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