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 6, 1990, concerning your request for review of XXX income tax situation. I apologize for the delay of my reply.
While I appreciate XXX position, the Income Tax Act is very specific with regard to the time limit for reassessments and provides no discretion on properly assessed returns. 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.
Mrs. Mary Evans, a departmental officer, is handling XXX file. Your constituent may wish to contact Mrs. Evans directly to discuss this matter. Mrs. Evans may be contacted by telephoning (613) 957-9229 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 XXX concerns to my attention. I wish to assure you that he will receive the utmost consideration possible in the resolution of his case.
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© 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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