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.
Principal Issues: When is an instalment payment considered to have been made?
Position: If the amount is a source deductions remittance or an amount payable by a corporation, it is sent when the Receiver General receives it. If the amount is an instalment payment from an individual, it is received when sent by first class mail or its equivalent.
Reasons: Subsection 248(7) deems anything, other than a remittance of source deductions or an amount payable by a corporation, to have been received when it is sent by first class mail or its equivalent. An instalment payment from an individual, sent by first class mail or its equivalent, is deemed to have been received on the day that it is sent.
March 19, 2013
Horizontal Integration Directorate HEADQUARTERS
Income Tax Rulings
Directorate
Attention: Nicole Guerette Lindsay Frank
Payment Processing Section (613) 960-7919
2013-048135
Receipt of Instalment Payments
We are replying to your request for an interpretation of the operation of subsection 248(7) of the Income Tax Act (the "Act"), which deals with the receipt of things sent. We also acknowledge our telephone conversations in which you clarified that the interpretation should deal specifically with the receipt of instalment payments, when sent by mail by an individual.
Subsection 248(7) of the Act deems anything, other than a remittance of source deductions or an amount payable by a corporation, sent by first class mail or its equivalent (which includes Lettermail, registered mail, or courier service), to have been received by the Receiver General for Canada on the day that it was sent. Therefore, an instalment payment from an individual, sent to the Receiver General by first class mail or its equivalent, is considered to have been received on the day that it was sent.
Should you have any questions or require additional information, please do not hesitate to contact Lindsay Frank at the number provided above.
Terry Young, CPA, CA
Manager, Administrative Law Section
International Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 2013
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 2013
Email this Content