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. 5-9338 |
| |
G. Ozols |
| |
(613) 957-2139 |
January 18, 1990
Dear Sirs:
Re: Taxation of Strike Pay
This is in reply to your letter of December 29, 1989 concerning the recent decision of the Federal Court of Appeal on "strike pay" in Her Majesty v. Wally Fries 89 DTC 5240.
The Court ruled that the "strike pay" in question was clearly non-exempt income from a source within the meaning of paragraph 3(a) of the Income Tax Act, regardless of whether it constituted income from any of the other sources specifically listed in that paragraph.
In answer to your question, the Department has not changed its assessing practice or position on strike pay because of the fries case. Our position remains as stated in paragraph 3 ofInterpretation Bulletin IT-334R (copy attached), since the case has been granted leave to appeal by the Supreme court of Canada.
We trust the above is of assistance to you.
Yours truly,
for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1990
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1990
Email this Content