27 September 1989 Ministerial Correspondence 89M09364 F - Remission of Tax Paid on CSB Interest Inadvertently Reported Twice

By services, 18 January, 2022
Official title
Remission of Tax Paid on CSB Interest Inadvertently Reported Twice
Language
French
CRA tags
n/a
Document number
Citation name
89M09364
Severed letter type
Ministerial Correspondence
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
632188
Extra import data
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Main text
  September 27, 1989
A.G. Cockell, Chairman  Technical Interpretations
Remission Committee Division
  D.M. Lanos
  957-9231

Subject: 19(1)

The taxpayer requests a remission of the 1984 income tax that was paid by her on Canada Savings Bonds interest inadvertently reported twice.

24(1)

The taxpayer's case was referred to this Division on September 15, 1989, by P. McNally, Director, Enquiries and Taxpayer Assistance Division, who recommends remission on the basis of financial setback combined with the fact that this 19(1) taxpayer made an innocent mistake in preparing her own returns.

RECOMMENDATION

In our view, the conditions in TOM 2263.22(2)(C) and related TOM 2263.22(12)(D) are met. 24(1)

Accordingly, we recommend a remission of 1984 federal tax of 19(1) and related interest thereon, on the basis of financial setback together with naiveté in tax matters and taxpayer error that the Department should reasonably have caught.

R.E. ThompsonChief, Technical Review SectionTechnical Interpretations DivisionLegislative and IntergovernmentalAffairs Branch