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.
February 16, 200
XXXXXXXXXX
Dear XXXXXXXXXX:
The Honourable Martin Cauchon, Minister of National Revenue, has asked me to respond to your letter of December 24, 1999, concerning resolutions passed by the delegates of the XXXXXXXXXX on income tax matters. As you may be aware, on November 1, 1999, Revenue Canada became the Canada Customs and Revenue Agency (CCRA).
I understand that the XXXXXXXXXX wishes to have residential property taxes declared a non-refundable tax credit under the Income Tax Act. The XXXXXXXXXX would also like the Act to be amended to extend the $1,000 volunteers' deduction to all volunteer firefighters who do not receive any reimbursement of their expenses, or any other form of compensation, for carrying out their volunteer duties.
The Act does not contain any provision providing a non-refundable credit for property taxes. In addition, in order to qualify for the tax relief provided under the Act to volunteers, certain amounts must have been received by the volunteers in relation to their volunteer duties. Accordingly, the tax treatment requested in the resolutions would require amendments to the Act.
The role of the CCRA is to administer and enforce the Act as passed by Parliament. The concerns raised in your letter relate to tax policy, which is the responsibility of the Department of Finance. Should you wish to pursue these tax policy concerns further, you may write to the Tax Policy Branch of the Department of Finance at L'Esplanade Laurier, 140 O'Connor Street, Ottawa, Ontario K1A 0G5.
I appreciate being made aware of your concerns
Yours sincerely,
Bill McCloskey
Assistant Commissioner
Policy and Legislation Branch
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