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:
We have been asked whether we have any information concerning an income tax liability. An individual has suggested that the liability is incorrect as a result of a declaration by a former Minister of Revenue Canada. The individual has indicated that the effect of the declaration was that certain pension income was not required to be included in income and that it affected several thousand employees.
Position:
We were unable to provide any information.
Reasons:
Following a review of our files (including remissions) and discussions, we did not find any related information.
April 8, 1997
Toronto West Tax Services Office HEADQUARTERS
S. Nowak M. Eisner
Collection Contact Officer (613) 957-2138
970619
Income Tax Arrears
This is in reply to your letter of March 3, 1997 concerning the above-noted subject.
An individual and his spouse are in arrears with respect to income taxes. In that regard, the individual has suggested that the arrears are incorrect as a result of a declaration that was undertaken by a former Minister of Revenue Canada (Perrin Beatty) between 1983 and 1985. The individual has indicated that the effect of the action is that certain pension income should not have been included in his spouse's incomes for the 1992 and the 1993 taxation years.
In the course of reviewing the above matter raised by the individual, we were unable to find any information related to it. In particular, we are not aware of any remission order that exempted several thousand employees from tax on pension income.
John F. Oulton
Section Chief
Business, Property and Employment Section II
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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