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 (2) Central Records File Return signed copy to: Technical Review Section, Publications Division Room 1016, Cumberland Place
I am writing in reply to your letter of February 19, 1990, concerning the income tax affairs of your constituent, 19(1). I apologize for the delay of my reply.
While I appreciated 19(1) 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.
Mr. Don Lanos, a departmental officer, is handling 19(1) file. 19(1) may wish to contact Mr. Lanos directly to discuss this matter. Mr. Lanos may be contacted by telephoning (613) 957-9231 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 19(1) concerns to my attention. I wish to assure you that she will receive the utmost consideration in the resolution of her case.
Yours sincerely,
Otto Jelinek
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
Email this Content