April 25, 1990
Vancouver District Office Head Office
Technical Review
Section
Publications Division
Attention: P.E. Seguin R.C. O'Byrne
Director Tel. 613-957-9230
Subject: Request for remission of tax
and interest19(1)
Our case No. 738 We have enclosed a recent copy of a letter to the Minister from 19(1) requesting remission of tax and interest in respect of his 24(1) taxation year.
19(1) letter does not provide us with enough information to determine whether the remission request should be granted. To assist us in this matter would you please submit a report about 19(1) to this Division containing the information outlined in TOM 2263.24(2)(A) to (C). When preparing this report, please comment on each of the points raised in the above-noted TOM reference, and in particular ensure that the following information is included:
1. Details of the amount of 24(1) 1981 and 1982.
2. Details of the 24(1) assessment in respect of which he is claiming remission.
3. Confirmation that his request for an adjustment to his 24(1) If this was the case, please provide us with the date the return became statute-barred and the date 19(1) requested the adjustment.
4. Details of 19(1) age, health and dependants.
5. 19(1) and his dependant's income for the years 1981 and 1989 (to the extent this information is available).
6. The exact amount of decrease in federal tax, provincial tax, penalties and interest that would be caused by the requested adjustment being made to 19(1) return. This is the amount of tax that would be remitted if remission is granted.
7. Your recommendation as to whether or not remission should be granted.
8. Copies of any pertinent correspondence.
9. Confirmation that the taxpayer's account has the proper STALL code.
We look forward to receiving your report and recommendations.
Acting Chief Technical Review Section Publications Division Legislative Affairs Directorate