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.
February 26, 2001
XXXXXXXXXX
Dear XXXXXXXXXX:
The Honourable Martin Cauchon, Minister of National Revenue, has asked me to reply to your letter addressed to the Honourable Paul Martin, Minister of Finance, concerning payments made to Hong Kong Veterans of Canada. Mr. Martin sent Mr. Cauchon a copy of your letter on January 23, 2001.
The Canada Customs and Revenue Agency (CCRA) has previously considered the tax treatment of certain payments, called ex grazia payments, made by Veterans Affairs Canada to veterans or their surviving spouses. Special compensation was made to each living Hong Kong veteran, or surviving spouse, for the conditions that the veterans were made to endure while prisoners of the Japanese during the Second World War.
As well, Veterans Affairs Canada made ex gratia payments to the surviving veterans or their spouses of a small group of Canadian airmen for the three months in 1945 they spent incarcerated in Buchenwald Concentration Camp.
I am pleased to confirm that none of the ex gratia payments noted above will be subject to tax under the Income Tax Act.
I trust you will find this satisfactory.
Yours sincerely,
Bill McCloskey
Assistant Commissioner
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, 2001
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, 2001
Email this Content