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: How many trips for other than to obtain medical services can be made and is it by individual or by family in regards to the Northern Travel Benefit.
Position: 2 per individual
Reasons: Finance technical notes 1991 and 110.7(3).
XXXXXXXXXX 2000-002118
C. Tremblay
May 12, 2000
Dear XXXXXXXXXX:
This is in reply to your letter of April 18, 2000, wherein you have asked whether the restriction described under subsection 110.7(3) of the Income Tax Act (the "Act") imposes a limit of two (2) trips for each household member or two trips per household.
Paragraph 110.7(3) of the Act restricts the deduction determined under subparagraph 110.7(1)(a) of the Act to not more than 2 trips made by an individual in the year, other than trips to obtain medical services that are not available in the locality in which the taxpayer resided. In our opinion, the reference to "an individual" in subsection 110.7(3) of the Act, when read in conjunction with paragraph 110.7(1)(a) of the Act, means the taxpayer or another individual who was a member of the taxpayer's household. We refer you to the May 1991 Technical Notes issued by the Department of Finance introducing subsection 110.7(3) of the Act stating that where the trips are for other purposes other than to obtain necessary medical services not available locally, "...only two trips per year per individual in the household qualify...".
We trust our comments will be of assistance.
Yours truly,
Jim Wilson
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