| January 19, 1990 | |
| WINNIPEG TAXATION CENTRE | Technical Interpretations |
| Mr. R.W. Corrigall | Division |
| Director | S. Parnanzone |
| Att: W.C. Reich | (613) 957-9232 |
Subject: 19(1) MINISTER'S CORRESPONDENCE
As discussed during the telephone conversation with Mr. W.C. Reich, we are forwarding for your review and appropriate action the file of the above-noted taxpayer, namely
(a) the ministerial correspondence material,
(b) the orange folder with the notice of objection material, and
(c) the taxpayer's T1 tax returns and attachments for 1984, 1985 and 1986.
24(1)
We find the Department's treatment of the arrears interest and penalty to be inconsistent. In our view, the late filing penalty is attributable to the same departmental error and would qualify for favourable recommendation for remission under the guidelines set out in TOM 2263.22. That is, as regards the penalty, the departmental error criteria in TOM 2263.22 (2) (B) would be satisfied in this case.
As discussed, we are forwarding this case for your review and appropriate action. As soon as your work is completed, please return all the attached material together with a brief explanation of any action undertaken by your office.
We recommend that this case be handled on a priority basis in view of the length of time it has already been under consideration by the Department. If your have any question, please call us.
Bernhard BuetowActing DirectorTechnical Interpretations DivisionLegislative and Intergovernmental Affairs Branch
Enclosure