October 13, 1989
KITCHENER DISTRICT OFFICE Technical Interpretations
Mr. B.B. Lowe Division
Director - Taxation Greg Middleton
(613) 957-9230
ATTN: N. Martin
Enquiries and Office
Examination Section19(1)
Enclosed is a copy of Order in Council P.C. 1989-1636 dated August 24, 1989 authorizing the remission of federal income tax for 1977 in the amount of 19(1) This amount represents the Quebec tax abatement that the taxpayer was entitled to receive by virtue of subsection 120(2) of the Act.
The taxpayer's account will be adjusted by the Revenue Programs Section in Head Office in accordance with the instructions set out in TOM 5830. Furthermore, they will ensure that the Treasurer of Ontario is provided with the information necessary for consideration of a remission of Ontario income tax for 1977 totalling 19(1)
Also enclosed are 19(1) T1 Returns for 1982 and 1983.
A.G. Cockell Director Technical Interpretations Division Legislative and Intergovernmental Affairs Branch