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 ISSUE:
Is the transporting of a body out of a remote place a taxable benefit?
Position TAKEN:
No.
Reasons FOR POSITION TAKEN:
Position taken in paragraph 36 of IT-470R.
XXXXXXXXXX T. Young, CA
2003-001902
June 27, 2003
Dear XXXXXXXXXX:
Re: Transportation of a Deceased Employee
We are writing in response to your facsimile of May 16, 2003, concerning whether the shipping of a body from XXXXXXXXXX is a taxable benefit.
Written confirmation of the tax implications inherent in particular transactions is given by this Directorate only where the transactions are proposed and are the subject matter of an advance ruling request submitted in the manner set out in Information Circular 70-6R5, Advance Income Tax Rulings, dated May 17, 2002. However, we are prepared to provide the following comments, which may be of assistance to you.
Paragraph 36 of Interpretation bulletin IT-470R(Consolidated) states,
In addition, where the employer pays the expense of moving an employee and the employee's family and household effects out of a remote place at the termination of the employment there, no taxable benefit is imputed.
Consistent with the above, it is our view that there is no taxable benefit if an employee, or a member of an employee's immediate family who resides with the employee, dies and the employer pays the cost of transporting the deceased's body out of a remote place.
The documents referred to above may be found on our web site at www.ccra.gc.ca.
We trust our comments will be of assistance to you.
Yours truly,
John Oulton, CA
for Director
Business and Partnerships Division
Income Tax Rulings Directorate
Policy and Legislation Branch
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