January 24, 1990
WINNIPEG TAXATION CENTRE HEAD OFFICE
Mr. R.W. Corrigall Technical
Director Interpretations
Division
P.K. TangEACC 9001
SUBJECT: Minister's Mail
19(1)
STALLEDOur Minister has recently received a request for remission
24(1)
In order for us to determine if the taxpayer's request was appropriate would you kindly provide us as soon as possible with a report in accordance with TOM 2663.22. In the preparation of your report, please focus on the details of the assessment and whether or not any error was made by the Department in the assessment. In addition, would you also evaluate the degree of "financial hardship" which would be felt by the taxpayer should a remission be denied and determine if the absence of timely action by the taxpayer can be attributed to factors described in TOM 2263.22(9).
We attach herewith for your reference photocopies of the taxpayer's request and the related correspondence from your office.
Bernhard Buetow A/Director Technical Interpretations Division Legislative and Intergovernmental Affairs Branch