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.
| |
November 10, 1989 |
| Non-Resident Taxation Division |
Specialty Rulings |
| |
Directorate |
| Mr. K. Hillier |
K.B. Harding |
| A/Director |
957-2129 |
| |
File No. 7-4311 |
SUBJECT: Prescribed Form (T2061A) Paragraph 48(1)(a) Election
This is in reply to your memorandum of September 6, 1989 wherein you requested we review the draft of the new form T2061A and provide you with our opinion whether the proposed form is adequate for purposes of the Department.
We have reviewed the form and offer the following comments.
1. In our view the election provided in paragraph 48(1)(a) is limited to individuals and we would suggest the first item of the form be adjusted to read as follows:
"For use by a taxpayer who is an individual other than a trust, who ceased at any time in the year to be a resident of Canada, to elect under paragraph 48(1)(a) of the income Tax Act to dispose of property that would be taxable Canadian property if the taxpayer had not been resident in Canada at any time in the year."
2. Item four requires the addition of a form number.
We trust these comments are suitable for your purposes.
for Director Reorganizations and Non-Resident Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1989
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© Sa Majesté la Reine du Chef du Canada, 1989
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