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 whether Canada Pension Plan contributions and Employment Insurance premiums have been withheld from pay awarded to prison inmates. We have advised that this is not the case. XXXXXXXXXX
Position: See principal issues
Reasons: See principal issues
XXXXXXXXXX 2000-001790
M. Eisner
April 12, 2000
Dear XXXXXXXXXX:
I am writing in response to your letter of February 28, 2000, as it relates to your questions on Canada Pension Plan ("CPP") contributions, Employment Insurance ("EI") premiums and the goods and services tax ("GST").
In general terms, there is no requirement to withhold and remit CPP contributions and EI premiums on amounts paid to prison inmates. With respect to the GST, there is no legislation which relieves prison inmates from paying this tax on purchases of goods and services in Canada.
We trust that these comments will be of assistance to you.
Yours sincerely,
Bryan W. Dath
Director
Business and Publications Division
Income Tax Rulings Directorate
Policy and Legislation Branch
c.c. Minister's Office
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