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.
| |
January 2, 1990 |
| Enquiries & Taxpayer Assistance |
HEAD OFFICE |
| |
Technical Interpretations |
| Mr. N. O'Donnell |
Division |
| A/Chief |
Esta Mikhail |
| Taxpayer Assistance Section |
952-3606 |
| Room 8000, Cumberland Street |
Subject: 19(1) Stalled
We are forwarding to you a referral from the Hamilton district Office to this Division concerning a request for remission of tax on behalf of 19(1) It appears this case can be dealt with more expeditiously by way of administrative relief under existing guidelines in place in the Assessing Division. We are enclosing a copy of theses guidelines and a copy of a memorandum from this Division on this subject.
We have advised the Hamilton District Office that their referral has been sent to you for processing.
Bernhard BuetowActing DirectorTechnical Interpretations DivisionLegislative & Intergovernmental Affairs Branch
Enclosures
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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