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.
XXX
I am writing in reply to your letter of April 27, 1990 addressed to your Member of Parliament, XXX concerning your request for remission of a penalty on behalf of XXX apologize for the delay of my reply.
While I appreciate your position, the Income Tax Act provides no discretion on properly assessed penalties. However, I would mention that in certain circumstances relief may be granted under the provisions of the Financial Administration Act. Consideration of requests of this nature involves an extensive and fully objective review of the facts of the particular situation and a careful evaluation of the merits of the request to ensure fair and uniform application of established criteria.
Ms Esta Mikhail, a departmental officer, is handling your file. You may wish to contact Ms Mikhail directly to discuss this matter. Ms Mikhail may be contacted by telephoning (613) 952-3606 or by writing to the Publications Division, Technical Review Section, Revenue Canada, Taxation, 875 Heron Road, Ottawa, Ontario K1A 0L8.
I wish to thank you for bringing your concerns to my attention. I wish to assure you that you will receive the utmost consideration possible in the resolution of this case.
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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