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:
TEI - 2000 Question #32- Moving Expenses
Position TAKEN:
No comments provided since question was unclear.
Reasons FOR POSITION TAKEN:
N/A
TEI Conference
December 6, 2000
Question XXXII
Moving Expenses
In response to question XXVI of the 1999 TEI-CCRA liaison meeting agenda concerning the interpretation of paragraph 6(23), CCRA said that it had not considered whether the moving expense deduction provided by section 62 would be increased if the benefit were taxed pursuant to subsection 6(23). Does CCRA now have an assessing position in respect of this issue?
Agency's Position
The CCRA does not have an assessing position in respect of this issue. Should the TEI or any of its members have an actual situation in mind where the CCRA has included an amount in the income of an employee under subsection 6(23) of the Act but denied the employee a moving expense on the basis that the moving expense was paid or provided for directly by the employer and therefore was not "paid" by the employee, the CCRA would be glad to review the issue at that time.
Author: Jim Wilson
Division: Income Tax Rulings Directorate
Phone Number: 957-2049
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