| September 27, 1989 | |
| EDMONTON DISTRICT TAXATION OFFICE | Technical Interpretations |
| Division | |
| H.S. Lee | F.B. Fontaine |
| Director - Taxation | 957-9228 |
Subject: REMISSION REQUEST - 19(1)
We enclose copies of correspondence for your information involving disability benefits reported by the above-captioned taxpayer but which were later discovered to have been non-taxable.
A letter from the Winnipeg Taxation Centre advised the taxpayer that her 1982, 1983 and 1984 returns were statute-barred and could not be adjusted. Accordingly, the taxpayer's member of Parliament has requested that remission be considered in the circumstances.
In order that the Remission Committee may be able to consider the matter within the guidelines in TOM 2263.22, could you please let us have a report as required under TOM 2263.24. Specifically, the report should include:
(a) the amounts of disability benefits in question;
(b) the exact amount of the federal and provincial tax and penalties; if any, to be remitted in respect of the statute-barred years;
(c) a statement of the taxpayer's age, health and family income for the current year; and
(d) your recommendation as to whether or not remission should be granted.
Please submit the taxpayer's T1 returns for 1982, 1983, 1984 and 1988 with your report. Any other information that you feel would be helpful to us would be appreciated.
Thank you for your assistance in this matter.
R.E. Thompson, A/DirectorTechnical Interpretations DivisionLegislative and IntergovernmentalAffairs Branch