20 February 2002 External T.I. 2002-0119025 - PUBLIC SAFETY OCCUPATION ATTENDANTS

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 CCRA.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ADRC.

Principal Issues:

Will attendants at the XXXXXXXXXX meet the definition of "public safety occupation" in subsection 8500(1) of the Regulations?

Position: No.

Reasons: The occupations listed in the definition do not include such officers.

XXXXXXXXXX 2002-011902
M. P. Sarazin, CA
February 20, 2002

Dear XXXXXXXXXX:

Re: XXXXXXXXXX

This is in reply to your letter of November 10, 2001, requesting an amendment to the definition of "public safety occupation" in subsection 8500(1) of the Income Tax Regulations (the "Regulations") to include attendants with the XXXXXXXXXX (the "Attendants").

Comments

Paragraph 8503(3)(c) of the Regulations provides that lifetime retirement benefits under a defined benefit provision of a registered pension plan ("RPP") may be paid without reduction on account of early retirement where certain age and years of service requirements are satisfied. The age and years of service requirements are reduced for a member of the RPP that is employed in a public safety occupation.

Subsection 8500(1) of the Regulations defines the following occupations as public safety occupations: firefighter, police officer, corrections officer, air traffic controller and commercial airline pilot. An Attendant does not qualify as being employed in a public safety occupation for the purposes of subsection 8500(1) of the Regulations.

The more generous early retirement eligibility criteria for public safety occupations recognize work situations where the limitations associated with ageing are common and have the potential to significantly endanger the safety of the general public. These special rules are intended to assist employers who, out of concern for public safety, wish to encourage or require employees in these occupations to retire early. The special rules are not provided on the basis of the riskiness of the occupation itself.

The determination of whether certain occupations should be added to the list of public safety occupations is the responsibility of the Department of Finance. We have been advised that the Department of Finance will only consider including certain occupations where there is a clear and impartial demonstration that the limitations and associated risks described above are present for that occupation. In addition, the employer would have to attest to the importance of encouraging early retirement because of the concern for public safety.

Your submission, including the support described above, should be sent to:

Mr. Brian Ernewein

Director, Tax Legislation Division
Department of Finance
L'Esplanade Laurier
17th Floor, East Tower
140 O'Connor Street
Ottawa ON K1A 0G5

We trust these comments will be of assistance.

Yours truly,

Roberta Albert, CA
for Director
Financial Industries Division
Income Tax Rulings Directorate

c.c. Mr. Brian Ernewein

Department of Finance