| October 30, 1989 | |
| TO - Calgary District Taxation Office | FROM - Technical |
| A. Stubel | Interpretations Division |
| Director - Taxation | Phil K. Tang |
| (613) 957-9229 | |
| File No. 4-0805 |
RE: MINISTER'S MAIL 19(1)
Our Minister has recently received a request for remission of penalty from the Honourable Harvie Andre on behalf of the above noted taxpayer. Based on the contents of the request it is difficult to determine if the remission is warranted. Would you please provide us with a report as soon as possible and your recommendation regarding this request in accordance with TOM 2263.
Please focus particularly on the details of the reassessment which gave rise to the penalty in question as well as the degree of financial hardship the taxpayer may endure if the request is denied. We enclose herewith a copy of this request and its attachments for your reference.
A.G. Cockell, Director Technical Interpretations Division Legislative and Intergovernmental Affairs Branch