| August 24, 1989 | |
| CALGARY DISTRICT TAXATION OFFICE | Technical Interpretations |
| Division | |
| A. Stubel | F.B. Fontaine |
| Director - Taxation | 957-9228 |
SUBJECT: REMISSION REQUEST - 19(1) & 24(1)
This is in response to your memorandum dated November 9, 1988 to the Director, Collections Division, H.O. concerning a request for remission of taxes dated October 22, 1988 made by the above-named taxpayer.
The Remission Committee has reviewed the circumstances of the case and determined that a remission could not be recommended for the following reasons:
1. Given the existence of family assets, the size of the family income, the taxpayer's age and apparent good health, the circumstances do not meet the "extreme hardship" criteria as established by the Remission Committee Guidelines.
2. The taxpayer's dilemma is not the result of incorrect Departmental action or advice.
3. Although financial setback exists, the taxpayer's debt load is merely the result of non-payment of properly assessed taxes for which he seeks relief by way of retroactive tax planning. The Committee feels that this is beyond the scope of the remission guidelines.
Would you please convey the Committee's decision to the taxpayer and send us a copy of your response so that we may close our files on this matter. We enclose a copy of our submission to the Remission Committee and Minutes of the Committee date August 10, 1989 for your information.
We return herewith the taxpayer's T1 returns for 1984, 1985, 1986 and 1987.
A.G. Cockell, DirectorTechnical Interpretations DivisionLegislative and Intergovernmental Affairs Branch
c.c. B.C. Kimmons, DirectorCollections DivisionHead Office