September 1, 1989
FROM - Technical Interpretations Division A.G. Cockell 957-9226
TO - Legal Services - Taxation Mr. Arthur Borgo-Gelli
SUBJECT: REMISSION REQUEST
19(1)The draft documents submitted with your August 31, 1989 memorandum generally reflect the decision of the Remission Committee.
I note that, in the Deputy Minister memo, the Treasury Board submission and the Background, there is no mention of the "other factors" which must accompany financial setback in the remission guidelines.
In our August 25, 1989 memorandum, we were trying to tie it to the other factor in TOM that reads "Court decision where some taxpayers in the same transaction as the one who objected cannot be reassessed by reason of the 3-year period". The commentary in our memorandum is rather verbose but we are saying that settlement at the Notice of Objection stage is equivalent to a court decision with the advantage of not having to incur the costs in time and money of going to court. These thoughts should somehow express the reasons to support the financial setback recommendation. (Note that this is not a case based upon extreme hardship.)
A.G. Cockell Director Technical Interpretations Division Legislative and Intergovernmental Affairs Branch