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: Whether any special relief to allow payments for the support of an elderly parent residing in India.
Position: No.
Reasons: There is no income tax provision that would permit the deduction for such amounts in arriving at a taxpayer's income or tax payable.
XXXXXXXXXX 2000-001209
March 9, 2000
Dear XXXXXXXXXX:
This is in reply to your letter of February 22, 2000, concerning possible income tax relief for support payments to an elderly parent residing in India.
In our letter to you of November 30, 1999, we indicated that:
- there is no provision in the Income Tax Act that that would allow a deduction from income or tax in respect of such support payments, and
- there is no provision in the law that would allow such a deduction in extenuating circumstances.
Because we must administer the provisions of the Act as written, we have no legal authority to provide special relief to you in your circumstances.
We trust that our comments will clarify the matter for you.
Yours truly,
John Oulton
for Director
Business and Publications Division
Income Tax Rulings Directorate
Policy and Legislation 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, 2000
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, 2000
Email this Content