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 provision of computers to administrative officers using professional development funds results in taxable employment benefit.
Position: No position taken
Reasons: Issue is under consideration by TSO
XXXXXXXXXX 2000-002232
Wayne Antle
December 18, 2000
Dear XXXXXXXXXX:
Re: Purchase of Computers with Professional Development Funds
This is in response to your letter dated April 14, 2000 concerning whether the purchase of computers with professional development funds for the use of administrative officers ("AO's") would be included in the income of the AO's as a taxable benefit from employment.
It is our understanding that this issue has been under consideration by the XXXXXXXXXX Tax Services Office. In our telephone conversation on December 13, 2000 (Antle/XXXXXXXXXX), you indicated that the AO's have been reassessed to include taxable benefits with respect to the purchase of the computers. However, AO's filed notices of objection, and were successful in having the reassessments reversed by the Appeals Division. You indicated that the Compliance Programs Division has raised similar reassessments in the past, and Appeals has subsequently reversed them. Therefore, you are requesting that we clarify our position for the Compliance Programs Division.
As discussed, we will not comment on transactions that are under consideration by a tax services office, unless we are asked to do so by a field office. However, we have referred your letter to XXXXXXXXXX Tax Services Office, and indicated your concerns to him. If you wish to discuss the issue with him, you may contact him at XXXXXXXXXX.
Yours truly
John Oulton
Business and Publications Division
Income Tax Rulings Directorate
Policy and Legislation Branch
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