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.
XXXX
A. Jane
(613) 957-2126
December 8, 1986
Dear Sirs:
Re: Subsection 248(7) of the Income Tax Act
This is in reply to your letter of September 10, 1986 requesting our interpretation of subsection 248(7) of the Income Tax Act (the "Act") regarding the deemed date of receipt of "things sent by mail". You ask for our confirmation that things which are mailed and postmarked in a foreign country are viewed by the Department as being received by the Department on the date of the foreign postmark.
It is the Department's administrative policy that things mailed in a foreign country are considered to be received by the Department on the date of the foreign postmark for the purposes of subsection 248(7) of the Act provided
(a) the item is mailed in a foreign country by a person who resides in that country and the item mailed pertains to that person's income tax affairs, and
(b) the item is mailed with all due dispatch (first class air mail or equivalent).
We trust this will be of assistance.
Yours truly,
ORIGINAL SIGNED BY Wm. R. McColm
for Director Reorganizations and Non-Resident Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1986
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© Sa Majesté la Reine du Chef du Canada, 1986
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