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.
Subject: Application of 239(1)(d) & 162(7)(b) to 159(2) & (3)
Further to our telephone conversation of October 18, 1991, with Mr. A. Prosia, we are forwarding for your consideration and reply the August 15, 1991, letter from the law firm of XXX concerning the possible application of the above noted penalty provisions to situations where an individual fails to comply with the requirements of 159(2) and thus becomes liable under 159(3).
We examined our research files and found that the possibility of applying these penalty provisions in 159(2) & (3) situations had never been addressed by this Directorate. During our conversation with Mr. Prosia, he indicated that to the best of his knowledge, the above noted penalty provisions are not given consideration in connection with the collection procedures instituted as a result of the application of 159(3).
Could you please advise XXX of your views on this matter.
Should you require our views on the technical aspects of this enquiry please contact the writer.
We telephoned XXX to advise him of the transfer of his letter to your Division.
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© Sa Majesté la Reine du Chef du Canada, 1991
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