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.
| 19(1) |
File No. 5-9083 |
| |
J.D. Jones |
| |
(613) 957-2104 |
Dear Sirs:
Re: Regulation 106(1) of the Income Tax Act (the "Act")
This is in reply to your letter of November 13, 1989, wherein you requested our view on whether your approach is a "reasonable" method in computing the income tax required to be withheld by an employer under Regulation 106(1) of the Act in the following situation.
24(1)
It is our view that it is a question of fact as to whether or not a particular proposal is a "reasonable" method in computing the income tax required to be withheld in the above situation. 24(1) would have to apply in writing to the district taxation office, to the attention of the Chief of Source Deductions, setting out the details of the situation. The district taxation office may provide to the employer a letter of authority authorizing deductions as noted therein.
We trust our comments will be of assistance to you.
Yours truly,
P.D. FUOCOfor DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch
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