Dear Madam:
This is in reply to your letter of March 18, 1991 concerning a situation that involves a dispute between an individual and his former employer.
The matters you have raised fall within the responsibility of local district taxation offices. As you indicated in our telephone conversation on April 23, 1991, that the individual lives in Ottawa, he may contact Mr. P. Allard (Tel. (613) 598-2033) who is the Chief of Verifications and Collections at the Ottawa District Office. We are also providing you with the following general comments which we hope will be of assistance to you.
If a taxpayer requests an adjustment to a tax return that may be attributable to an error, the Department will consider the request where the return is not statute-barred. Under the Income Tax Act, the return would be statute-barred where a time period of three years following the date of mailing of the original notice of assessment has expired.
We trust that you will find the foregoing satisfactory.
Yours truly,
for DirectorBusiness and General DivisionRuling DirectorateLegislative and Intergovernmental Affairs Branch