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 on how a federation of teachers should proceed so that teachers will be able to claim deductions in respect of the cost of personal computers. We have indicated that since an amendment to the income Tax Act is required, a submission should be made to the Department of Finance.
Position: See Principal issues.
Reasons: See principal issues.
XXXXXXXXXX 1999-001496
M. Eisner
January 27, 2000
Dear Sir:
Re: School Teachers - Deductions in respect of the Cost of Computers
This is in reply to your letter of December 13, 1999, concerning the above-noted subject.
In a letter dated March 14, 1997 (file 970180), we set out our position that school teachers were not able to deduct the cost of personal computers in computing their employment incomes. Since it is now essential for elementary school teachers to possess and make constant use of personal computers in their daily practice of the teaching profession, you have asked us about the steps that need to be taken so that school teachers could claim deductions in respect of the cost of personal computers.
In order that school teachers be allowed to claim deductions in respect of the cost of a personal computers, an amendment to the Income Tax Act would be required. As the Department of Finance is responsible for amendments to the Act, a submission should be made to that department. The address of the Department of Finance is 140 O'Connor St., Ottawa, ON K1A 0G5.
We trust that our comments are of assistance to you.
Yours truly,
John Oulton
for Director
Business and Publications Division
Income Tax Rulings Directorate
Policy and Legislation Branch
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