October 30, 1989
FROM - Technical Interpretations Division
Phil K. Tang
(613) 957-9229 TO - Calgary District Taxation Office
A. Stubel
Director - Taxation SUBJECT: MINISTER'S MAIL
19(1) Our Minister has recently received a request for
remission of penalty from the Honourable Harvie Andre on
behalf of the above noted taxpayer. Based on the
contents of the request it is difficult to determine if
the remission is warranted. Would you please provide us
with a report as soon as possible and your recommendation
regarding this request in accordance with TOM 2263. Please focus particularly on the details of the
reassessment which gave rise to the penalty in question
as well as the degree of financial hardship the taxpayer
may endure if the request is denied. We enclose herewith
a copy of this request and its attachments for your
reference. A.G. Cockell, Director
Technical Interpretations Divison
Legislative and Intergovernmental
Affairs Branch