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: Clarification of document E2007-0243821M4 description of uninterrupted period for public transit amount electronic payment card
Position: See later document E2009-0316211E5
Reasons: Legislation
February 26, 2014
Assessment and Benefit Services Branch HEADQUARTERS
Individual Returns Directorate Income Tax Rulings Program Support and Services Division Directorate
Legislation Section George A Robertson
905-721-5196
Attention: Sheila Barnard 2013-051099
Public Transit Amount
This is in response to your email regarding published positions on the description of "uninterrupted period" for the purpose of the term "eligible electronic payment card" under public transit amount.
You are concerned that the reference to a month in E2007-0243821M4 does not reflect the wording of the legislation. You have also referred to documents E2009-0316211E5 and E2011-0393491E5 where you believe the definition of "eligible electronic payment card" has been expressed correctly. However, you note that document E2011-0393491E5 uses "a given month" as an example of the "uninterrupted period not exceeding 31 days" and are concerned that the reference to a month could be misleading.
Paragraph 118.02(1)(a) of the Income Tax Act states that an eligible electronic payment card "means an electronic payment card that is
(a) used by an individual for at least 32 one-way trips, between the place of origin of the trip and its termination, during an uninterrupted period not exceeding 31 days"
Paragraph 35(1) of the Interpretation Act states that a "month means a calendar month".
In our view, an uninterrupted period is a period not exceeding 31 days, as it relates to the term eligible electronic payment card for the public transit amount. Document E2009-0316211E5 reflects this view.
We trust that these comments will be of assistance to you.
Sharmini Ratnasingham
for Director
Business & Employment Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch
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