| August 17, 1989 | |
| Mr. K. Hillier | Technical Interpretations |
| Director | Division |
| Non-Resident Taxation Division | Phil K. Tang |
| (613) 957-9229 |
RE: REMISSION REQUEST NON RESIDENT SEASONAL AGRICULTURAL WORKERS PROGRAM
Thank you for your memorandum of August 14, 1989, which outlines the rationale for your recommendation for a remission. However, it does not address the concern raised by the Remission Committee (Committee) during its July 20, 1989 meeting.
The Committee concluded that remission could be recommended only if it could be demonstrated that the Department erred in making the assessments. It would have to be shown that the documentation to support claims referred to in the October 5, 1978 letter to the workers representative from Mr. D.S.Brooks, Director-General, Verification and Collections had been provided with the returns and that the assessments were made in spite of the workers complying with this agreed policy. In other words, unless it can be demonstrated that the Department failed to abide by the policy announced to the workers through their representative while the workers did abide by such policy, a favourable recommendation for remission cannot be made.
Please let me know whether or not a remission can be supported on the basis outlined. If not, we shall close our file.
A.G. Cockell, Director Technical Interpretations DivisionLegislative and Intergovernmental Affairs Branch