| April 20, 1990 | |
| BELLEVILLE DISTRICT OFFICE | HEAD OFFICE |
| Publications Division | |
| Technical Review Section | |
| Attention: Mr. Daniel Woodin | Don Lanos |
| Director | (613) 957-9231 |
Subject: Remission Request 24(1) Stall Code Not Required
The Minister is in receipt of a letter dated February 19, 1990, from 24(1) requesting relief on behalf of the above taxpayer concerning her 1985 statute-barred refund.
A report is required in accordance with TOM 2263.24(2) detailing any information which may assist us with our review as well as your recommendation as to whether a remission should be favourably considered. In preparing your report, please evaluate the degree of financial setback involved and advise whether the related factors in TOM 2263.22(2)(C)(a) and (b) apply in this case.
Can the failure to file on time be attributed to factors described in TOM 2263.22(9)? You may wish to have the taxpayer expand upon the explanation that she has offered.
Enclosed for your information are copies of the letter from 19(1) containing a taxpayer authorization, plus a copy of the memorandum dated April 2, 1990, from Head Office Assessing and Enquiries Directorate. Would you please locate the taxpayer's missing 1985 T1 Return and forward it is to us. We have her 1986 T1 Return.
Please telephone the author when this file is assigned so that we can establish a liaison with the officer responsible for the preparation of the report. Your early attention to this matter would be greatly appreciated.
S. ParnanzoneActing ChiefTechnical Review SectionPublications DivisionLegislative Affairs Directorate
ME/hm(28) COR "B"
Enclosures