| September 8, 1989 | |
| Carole Gouin-Toussaint | John Shaw |
| Director | |
| Bilingual Services and Resource | |
| Industries Division |
Subject: 24(1) Addendum to briefing memorandum
Further to our discussion in the morning of August 29, 1989, we thought, given the emphasis which 19(1) the representative of the above-captioned corporation, placed on our unwillingness to meet with him that we should outline what our position was, and is, on such meetings, and to illustrate that both 19(1) and the District Office (D.O.) clearly understood the circumstances under which we would meet with him, but did not act upon that knowledge.
We will not meet with any taxpayer or its representative on any matter with respect to which a D.O. is proposing a reassessment without the knowledge and consent of the D.O. Furthermore, we would ordinarily prefer that a representative from the District Office attend such meetings to minimize the possibility that our comments may be misrepresented, either innocently or not, to the C.O. We act in such matters as technical advisors to the D.O., which has the final say in what assessment, if any is to be issued and ought not supplant the D.O. in its function.
In his January 27 letter to the District Office, 19(1) stated that:
19(1)
In light of the foregoing, I would therefore request that the District Office take whatever steps are necessary to seek a meeting between Mr. Mason Ron Gallay and myself."
Rather clearly 19(1) was fully aware of the circumstances in which we would meet with him. He, apparently, chose not to follow up on this matter with the District Office to determine if the C.O. had asked us to meet with him. Equally clearly the D.O. ought to have been aware of the circumstances in which we would meet with 19(1) himself, pointed them out to the D.O. The D.O. did not ask that we meet with themselves and 19(1) prior to the August 29 meeting being arranged.
Chief Resource Industries SectionBilingual Services and ResourceIndustries Division
c.c. R. Beith