Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues:
Can the legal representative of a deceased taxpayer make the election on behalf of the deceased taxpayer to have the common-law partner rules apply prior to 2001?
Position: Yes.
Reasons:
It was intended that the deceased taxpayer's legal representative be allowed to make the election. Refer to IRPPD E-Mail to deferred plan administrators.
XXXXXXXXXX 2001-007063
M. P. Sarazin, CA
March 6, 2001
Dear XXXXXXXXXX:
Re: Death of a Taxpayer and Common-Law Partner
This is in reply to your letter of February 12, 2001, requesting confirmation that the Canada Customs and Revenue Agency (the "Agency") has taken the position that a deceased taxpayer's legal representative is not able to elect in prescribed manner on behalf of the deceased taxpayer to have the common-law partner provisions apply to 1999, the year the taxpayer died.
You have been advised that a joint election between common-law partners has to be filed while the common-law partners are alive in order to have the common-law partner provisions apply to the 1998, 1999 and 2000 taxation years.
We confirm that the above position, which represented the Agency's original position based on the wording of the transitional provision for the "common-law partner" definition included in The Modernization of Benefits and Obligations Act, has been revised. Where the deceased taxpayer and a person who would have been the deceased taxpayer's common-law partner in the 1998, 1999 or 2000 taxation year could have elected to have the common-law partner provisions apply to those years, we will accept an election submitted by the deceased taxpayer's legal representative.
We trust these comments will be of assistance.
Yours truly,
Roberta Albert, CA
for Director
Financial Industries Division
Income Tax Rulings Directorate
c.c. Mary Harris
St. Catharines Tax Services Office
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