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.
Principal Issues: Whether daily or weekly passes are eligible for the credit.
Position: No.
Reasons: Definition of "eligible public transit pass" requires that the pass provide the individual with the right to use public commuter transit services of a qualified Canadian transit organization on an unlimited number of occasions and on any day on which the public commuter transit services are offered during an uninterrupted period of at least 28 days.
XXXXXXXXXX
Dear XXXXXXXXXX:
I am replying to your correspondence sent to the Right Honourable Stephen Harper, Prime Minister of Canada, concerning the public transit pass tax credit. I received a copy of your correspondence from the Office of the Prime Minister on November 24, 2006.
On October 16, 2006, the Honourable James M. Flaherty, Minister of Finance, tabled a Notice of Ways and Means Motion in the House of Commons that includes legislation for the public transit pass tax credit. The legislation indicates that an "eligible public transit pass" must provide the individual with the right to use public commuter transit services of a qualified Canadian transit organization on an unlimited number of occasions and on any day on which the public commuter transit services are offered during an uninterrupted period of at least 28 days. This definition means that those who purchase daily or weekly passes would not be eligible for the tax credit.
The CRA is responsible for administering the legislation as enacted by Parliament. The Department of Finance Canada is responsible for tax policy. Any changes to policy would have to be considered by the Minister of Finance and approved by Parliament. I assure you that Finance officials are aware of the views expressed on this matter.
Thank you for having taken the time to write.
Sincerely,
The Honourable Carol Skelton, P.C., M.P.
Randy Hewlett
613-957-2049
2006-021621
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