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: The taxpayer proposes an amendment that would allow some portion of the employment income of scholars, authors, and artists that arises from teaching to be treated as business income for income tax purposes.
Position: Such an amendment would require a change to legislation which would be the responsibility of the Department of Finance. Therefore the taxpayer's correspondence will be forwarded to Finance.
XXXXXXXXXX
Dear XXXXXXXXXX :
I am writing in response to your correspondence of June 5, 2011, addressed to my predecessor, the Honourable Keith Ashfield, in which you request an amendment to the Income Tax Act to treat teaching and the creation of intellectual property as inextricably interrelated activities for income tax purposes.
You propose an amendment that would allow some portion of the employment income of scholars, authors, and artists that arises from teaching to be treated as business income for income tax purposes. Such an amendment would require a change to the legislation. The Canada Revenue Agency is responsible for administering the tax system and applying the current tax legislation as enacted by Parliament. Any change to the legislation is the responsibility of the Department of Finance Canada. I am therefore forwarding a copy of our correspondence to the Honourable James M. Flaherty, Minister of Finance, for his consideration.
I trust that this referral is helpful.
Yours sincerely,
Gail Shea, P.C., M.P.
c.c.: The Honourable James M. Flaherty, P.C., M.P.
Minister of Finance
House of Commons
Ottawa ON K1A 0A6
Andrea Boyle
(613) 952-8808
2011-041368
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