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.
March 1, 2000
XXXXXXXXXX
Dear XXXXXXXXXX:
The Honourable Martin Cauchon, Minister of National Revenue, has asked me to reply to your letter of January 7, 2000, concerning amounts received from the government of British Columbia under its Child in the Home of Relative Program.
The requirement to include the particular amounts received from the British Columbia government in calculating total income is based on specific rules in the Income Tax Act. The rules in the Act, however, also provide an offsetting deduction for these payments in calculating taxable income. Thus, except for the fact that the income inclusion of the payments may affect certain tax credits that are based on income, these amounts are effectively received tax-free in calculating taxable income.
I trust that my comments will be of assistance.
Yours sincerely,
Bill McCloskey
Assistant Commissioner
Policy and Legislation Branch
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