FORM RC4288E Request for taxpayer relief (Assorted Topics)

sure I went the other way for my first try still awaiting a response probably not for a few more weeks. I just pointed out that although this notional amount of interest ore deemed tax based on the prescribed rate is considered deemed tax under the ITA witch is fine .but once you apply it to an actual dollar amount it by every definition of the word and EVERY other Canadian financial , banking and business legislation considered interest.

and I also added that since the CRA is an extension of ore agency of the federal government and any delay by the GOC with tax implications by extension should be considered a delay by the CRA.

it went something like that a little longer but im sure you get the idea.

always question authority

propat

Thank you LTD4me.
I will add what ever I can once I see my account and we cover every thing, just to confirm I under stand that this is in no way a sure thing and from what I understand every one seems to be getting different answers from all sources.

Thanks propat, just one of my angles to fight this notional tax. Feel free to suggest any other angles.

ohhhh snap love 1 and 2 buds.

propat

F foundry feel free to use this as a template, If i were you i would also add any of you own personal concerns and circumstances and post here in the forum, to help other people. If we all work as a team we have a better chance. Note this is a SAMPLE letter and is in no way intended to be a sure way to get taxpayer relief.

LTD4me This sounds great, do you mind if I use this as a template for my own letter? it is far better than any thing I could ever come up with and my account is requesting one ASAP.

Ok back on track with the intended purpose of this tread, here is a DRAFT example letter for RC4288E Request for taxpayer relief

FEEL FREE TO COMMENT ON ANY OR ALL PARTS

As I am a  member of a class action law suit (federal court file number T-463-07), I have been authorized as described in the enclosed letter from Canada Revenue Agency, Legislative Policy and Regulatory Affairs Branch dated February 12, 2013 RE: Manuge Litigation, under paragraph "Qualifying Retroactive Lump-sum Payment, to file a T1198 form with my 2013 income tax return.

   I am in the belief that, for many legal and ethical reasons, the "interest calculated component" referred to as the notional interest, which reflects the delay in payment of tax on the retroactive lump sum payment, in the mechanism of calculating notional tax, should not apply, when the Canada Revenue Agency recalculates my taxes using the enclosed completed form T1198, which is based on being taxed in the year that the income in question should have been taxed.

 I feel the Minister, as authorized by Subsection 220(3.1) of the income tax act gives the Minister the discretionary authority to waive or cancel all or part of any penalty and interest otherwise payable by a taxpayer under the Act. The request must be made within the 10-year time limit described" which in my case are between the years 2004 and 2013 inclusive.

    According to the Taxpayer Relief Provisions, "The Minister may grant relief from the application of penalty and interest where the following types of situations exist and justify a taxpayer’s inability to satisfy a tax obligation or requirement at issue:
(a) extraordinary circumstances
(b) actions of the CRA
(c) inability to pay or financial hardship"

I take note to the situation (a) extraordinary circumstances

The Taxpayer relief Provisions also state that "penalties and interest may be waived or cancelled in whole or in part where they result from circumstances beyond a taxpayer’s control. Extraordinary circumstances that may have prevented a taxpayer from making a payment when due, filing a return on time, or otherwise complying with an obligation under the Act include, but are not limited to, the following examples:
(a) natural or man-made disasters such as, flood or fire;
(b) civil disturbances or disruptions in services, such as a
postal strike;
(c) a serious illness or accident; or
(d) serious emotional or mental distress, such as death in
the immediate family"

I take note to the statement "but are not limited to the following examples"

   I believe the above provisions were designed to promote and provide fairness to taxpayers and after reading my reasons for taxpayer relief i am assured that if fairness is applied then tax relief should be granted.


   I submit that, the aforementioned statements should be taken into consideration when reviewing my request for taxpayer relief  for the following reasons

1). The oxford dictionary states the definition of the word  penalty as "A disadvantage suffered as the result of an action or situation"

2). I contend that the amount calculated under paragraph 120.31 (3) (b) of the Act, in particular the interest calculated portion or Deemed tax (notional interest) portion is calculated using a refund interest rate and according to the 1999 Department of Finance Technical notes which state's that the " notional amount of Interest... is not considered to be Interest for any purpose of the Act.". I on that basis, am of the view, that the amount determined in paragraph 120.31(3) (b) of the income tax act, is not Interest, and therefore by definition in the manor in which this NON interest is applied to the computation of the notional tax and  by means of being calculated in exactly the same manor in which an interest calculation would be made, must therefore be considered to be a penalty if not interest.

3). I was not in position of the said income, in the years in question.  it was beyond my control to make any calculations to include such income in said years taxes and therefore this in its self should warrant extraordinary circumstances.

4). The government of Canada which includes the Canada Revenue Agency, for XX years had all of my Gross offset income, all $XXX.XXX.XX of it. For XX years they were collecting interest on MY $XXX.XXX.XX. I assert that in essence the interest they received on my monies over XX years should have more than paid for any future notional interest calculation. This would be considered extraordinary circumstances by any means.

5). If I had actually received the offset in the years to which they related, I would have been taxed at a lower marginal rate. But because i did not receive the offset when i should have i have been disadvantaged by the notional tax calculation compared to other recipients who received  the same income with no offset in the same relevant years.

6). Because the Government of Canada decided to challenge the class action law suit, many years of litigation were incurred which made it beyond my control to claim or calculate any of the said taxable income.

7). I have a solid history of complying with all tax obligations.

. My claim to the Minister to waive the penalties is in no way, to arbitrarily reduce or settle any tax debt but to correct and prevent a wrong, that will be done, if the notional interest is factored in on the recalculation of my previous 10 years income tax returns.

9). I argue that the intent of sections 110.2 and 120.31 of the Act is to provide relief to taxpayers by giving them the benefit of paying the lower of the two calculation methods fairly can not be accomplished fairly in my case. I insist the fact that it would not be in good faith to charge a notional interest on income that was never in my position for said calculations, therefore enabling the minister to waive the amount of penalty (notional interest) under authorization in the income tax act subsection 220 (3.1) of the Act"

10). On moral and ethical grounds if the minister can offer to waive penalty and fines to thousands of Ontario, Quebec and Atlantic province tax payers for delays in filing of their 2013 tax forms, just because of a few weeks of power outages, then it should be just as legally easy to accommodate a disabled veteran who served his country faithfully and with honor, who beyond his control did not pay taxes in the year that he should have, only because he never had the taxable income in those years.

For your consideration

Can I deduct feathers? Especially feathers from Kingston! Remember the Mega my dear friend.

Thanks ,   

I hope my return is completed soon so I can visit my favorite friend.

Your the first firebird congrats! all quiet on this end no news as yet.

I got my refund on March 27.

All quiet on the Western Front. Is there no one completed the taxes yet

Has anyone got a return was received as of yet?

well sent my request for tax relief form in im hopeing to get an answer before the end of the month but in no way am I expecting it.

propat