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 (2) |
Y.S. 9178024 |
| Central Records |
| Return to Technical Interpretations, |
| Fuller Bldg., 3rd Floor |
| 19(1) |
October 23, 1989 |
I am replying to your letter of June 16, 1989, concerning a request to waive or remit a late-filing penalty assessed against 19(1) I apologize for the delay of my response which was necessitated by a thorough review of you situation.
The Income Tax Act is very specific with regard to the limit for filing a return of income and does not permit any discretion to cancel a correctly assessed late-filing penalty. However, the circumstances of your case were thoroughly reviewed and compared with guidelines established for recommending remissions.
After careful consideration of the matters outlined in your correspondence I regret that I am unable to recommend a remission of the penalty. The extenuating circumstances that you described are unfortunate. However, the delay in filing the return cannot be viewed as arising form conditions beyond the control of the corporation. The penalty levied, as a result, is the same as that applied to other taxpayers in similar circumstances.
I hope my comments will be of assistance in understanding why it is not possible to waive the penalty or recommend a remission in the circumstances.
Yours sincerely,
Otto Jelinek
FBF/fd (Y.S. 9178024) September 20, 1989Frank B. Fontaine 957-9228
MD/fd (9178024)23October 16, 1989D.M.'s Office
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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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