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: Minor change to facts and a change in the date set out for the completion of the transactions ("XXXXXXXXXX " has been changed to "XXXXXXXXXX ")
Position: Other than the date change set out above, we have confirmed our previous ruling.
Reasons: There has been no substantive changes.
XXXXXXXXXX 2000-004197
XXXXXXXXXX, 2000
Dear Sirs:
Re: Supplemental Advance Income Tax Ruling
Flexible Benefit Plan
XXXXXXXXXX
This is in response to your letter of XXXXXXXXXX concerning our advance income tax ruling 2000-2247 dated XXXXXXXXXX, 2000 (the "Ruling"), issued to your firm on behalf of the above taxpayers. You requested that we add the following to the end of paragraph 5:
Again, any overpayment (i.e., payment of claims in excess of the prorated HCP amount) will be deducted from the employee's final paycheque as an after-tax deduction.
We confirm that the change described above, will not, in itself, affect the Ruling given, and that it will continue to be binding on the Canada Customs and Revenue Agency, provided the proposed transactions are completed by XXXXXXXXXX.
Yours truly,
XXXXXXXXXX
for Director
Business and Publications Division
Income Tax Rulings Directorate
Policy and Legislation Branch
.../cont'd
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