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 17, 1990 |
| Assessing and Enquiries Directorate |
Technical Interpretations |
| |
Division |
| Attention: P. McNally, Director |
D. Lanos |
| Enquiries and Taxpayer |
957-9231 |
| Assistance division |
19(1)
We are writing further to your memoranda of July 17, 1989, and Mr. Cockell's response of May 26, 1989, (copies attached).
Your memorandum of July 17, 1989, and the related T1 Returns for 1986, 1987 and 1988 indicate 24(1) It would be in the public interest to recommend a remission under the financial Administration Act. However, the remission process is both lengthy and costly. If it can be avoided, we should do so particularly 24(1) Yet the principle is the same as that described for those lump-sum payments that are included in that taxpayer profile, namely the taxpayer is financially disadvantaged from an income tax perspective by the untimely receipt of lump-sum arrears benefits.
In view of the foregoing, we request that you give further consideration to processing the taxpayer's 1986, 1987 and 1988 returns on the administrative basis described in this memorandum and its related Schedules "A" and "B".
We are returning the taxpayer's T1 Returns for the years 1985, 1986, 1987 and 1988.
If you are able to extend administrative relief, would you please send us a copy of your correspondence with the taxpayer so that we may close our file. We are enclosing a draft copy of our recent response to Dr. Maurice Foster, M.P., which when signed will close off the outstanding Ministerial correspondence for this case.
Bernhard BuetowActing DirectorTechnical Interpretations DivisionLegislative and Intergovernmental Affairs Branch
Attachments: (2) Schedules (4) T1 Returns (4) Correspondence
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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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