| November 3, 1989 | |
| TO - MISSISSAUGA DISTRICT OFFICE | FROM - Technical |
| Interpretations Division | |
| Attention: G.R. Mohr | D. Lanos |
| Director - Taxation | (613) 957-9231 |
SUBJECT: REMISSION ORDER 19(1)
Further to the memorandum of November 23, 1988 from J.R. Giles, the above case has been reviewed by our Minister, the Honourable Otto Jelinek. He has denied the taxpayer's request for a remission.
There is no anomaly or flaw in the law. A medical deduction was never intended to be allowed in such cases. There is no evidence of departmental error, as confirmed by the decision favourable to the Department rendered in the Tax Court of Canada. There is no evidence of extreme financial hardship. Although it is recognized that the taxpayer did suffer some financial setback, none of the required related factors described in TOM 2263.22(2)(C) exist which would justify a favourable recommendation.
Enclosed for your information are copies of memoranda dated November 23, 1988, February 28, 1989 and March 22, 1989.
We are returning the T1 Returns of 19(1) for the years 24(1) and his permanent Document Envelope.
Would you please prepare an appropriate response to the taxpayer's solicitors 19(1) who submitted this remission request on May 24, 1988.
Please return a copy for our case file.
A.G. Cockell, Director Technical Interpretations Division Legislative and Intergovernmental Affairs Branch
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