14 February 1990 External T.I. 90M02230 F - Remission of Tax

By services, 18 January, 2022
Official title
Remission of Tax
Language
French
CRA tags
n/a
Document number
Citation name
90M02230
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
630565
Extra import data
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"field_release_date_new": "1990-02-14 07:00:00",
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Main text
  February 14, 1990
To: Assessing and Enquiries Directorate From: Technical Interpretations
  Division
Attention:  P. McNally G.D. Middleton
Director 957-9230
Enquiries and Taxpayer
Assistance Division File No. 90M02230

Subject:  Request for Remission of Tax 19(1)  Stalled

We are writing further to your memorandum of November 22, 19989 and to the recent telephone conversations between W. Warren and G. Middleton concerning 19(1) request for remission of tax.

24(1)

We would like you to reconsider this case to see whether the administrative relief guidelines would be extended to cover 19(1) particular situation.  If administrative relief is given, it would avoid the very lengthy and expensive remission process and at the same time, achieve the desired income tax result.

If you are able to extend administrative relief to the taxpayer, would you please send us a copy of your correspondence to the taxpayer or District Office so that we may close our file concerning this matter.

We are enclosing 19(1) tax returns for 1987 and 1988 as well as copies of various TAPMA printouts and correspondence.

Bernhard BuetowActing DirectorTechnical Interpretations DivisionLegislative and Intergovernmental Affairs Branch