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.
XXXXXXXXXX 2000-002490
Attention: XXXXXXXXXX
May 24, 2000
XXXXXXXXXX,
This is in reply to your letter of March 31, 2000, requesting my view on information you received that officials of the Canada Customs and Revenue Agency are reassessing prior year clergy residence claims based on the new guidelines found in Interpretation Bulletin IT-141R. You enclosed a Notice of Reassessment for XXXXXXXXXX.
The Income Tax Rulings Directorate provides written technical interpretations of specific provisions of income tax law and issues binding advance income tax rulings on proposed transactions submitted in the manner set out in Information Circular 70-6R3, however the income tax implications of completed and prior transactions are the responsibility of the various tax services offices located across the country. I have forwarded your enquiry to Mrs. Holly Carswell of the Verification, Enforcement and Compliance Research Branch, in the Ottawa Head Office who will look into the matter and respond to your letter. In the interim, if you have any further concerns relating to this matter, Mrs. Carswell can be reached at (613) 946-9016.
Thank you for bringing this matter to my attention.
Yours truly,
Roy Shultis
Director General
Income Tax Rulings Directorate
Policy and legislation Branch
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© Her Majesty the Queen in Right of Canada, 2000
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© Sa Majesté la Reine du Chef du Canada, 2000
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