24 April 1985 Income Tax Severed Letter A-1261 - [Alimony paid by a UK resident to Canadian residents]

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

N. Sheerin (613) 993-7295

April 24, 1985

Dear Sirs:

This is in reply to your letter of February 28, 1985 concerning alimony paid by a resident et the U.K, to his ex-wife and children who are residents of Canada.

Canadian income tax is calculated on an individual's taxable income. The rate of tax is progressive and is divided into several income brackets. We enclose a Canadian income tax return (for use by residents of Ontario) which indicates the manner is which an individual's income tax liability is determined.

If it is necessary for your client to know the exact details of his ex-wife's income tax assessment, such information would have to be obtained from the taxpayer herself. Under the provisions of the Income Tax Act, information in tax returns may not be disclosed to a third party unless expressly authorized by a taxpayer.

We confirm that pursuant to Article XVII of the Canada-U.K. Income Tax Convention amounts of alimony paid by a resident of the U.K. to a Canadian resident would be taxable only in Canada.

We trust this information will be of assistance to you.

Yours truly,

for Director Non-Corporate Rulings Division Encl.