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.
XXXX
C. Ritchie (613) 993-7295
November 23, 1984
Dear Sir:
This is in reply to your letter of October 31, 1984 concerning the application of section 250 of the Income Tax Act to an employee of Canadian National Railways.
Interpretation Bulletin IT-106R "Crown Corporation Employees Abroad" (copy enclosed) outlines the factors to be considered in the determination of whether an employee of a crown corporation is an officer or servant of Her Majesty for the purpose of subsection 250(1) of the Income Tax Act.
Employees of Canadian National Railways are generally not considered to be officers or servants of Her Majesty. The statute under which the CNR is established does not confer the status described in paragraph 2 of IT-106R .
We trust our reply is of assistance to you.
Yours truly,
for Director Non-Corporate Rulings Division
250
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