| April 17, 1990 | |
| For File | Technical Review Section |
| Publications Division | |
| Don Lanos | |
| 957-9231 |
SUBJECT: Briefing Note 19(1) Remission Request
24(1)
The Policy Committee considers that a recommendation for remission of interest that is not tied to outstanding tax cannot legally be granted under the present provisions of subsection 23(2) of the Financial Administration Act.
23
The taxpayer was recently interviewed by officials of the Toronto District Taxation Office, and rejected any alternative, other than a total remission, for the elimination of his debt from departmental accounts. Since the debt is composed mainly of interest not tied to outstanding tax, remission would provide minimal relief. 21(1)(b)
For greater detail, please refer to the memorandum to the Policy Committee and the Remission Committee Minutes.
S. ParnanzoneActing Chief Technical Review Section Publications Division