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.
| |
January 22, 1990 |
| Appeals Branch |
Specialty Rulings |
| |
Directorate |
| |
K.B. Harding |
| Attention: M. Lalonde |
(613) 957-2129 |
| |
File No. 7-4521 |
Subject: Overseas Employment Tax Credit (OETC)
This is in reply to your Round Trip Memorandum of November 20, 1989 to which you attached a photocopy of a letter from the Minister of Finance in which he advised a taxpayer that he intended to amend Section 122.3 of the Income Tax Act (the "Act") to allow an OETC to individuals who were employed in international waters effective for the 1985 and subsequent taxation years.
21(1)(b)
for DirectorReorganizations and Non-Resident DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1990
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© Sa Majesté la Reine du Chef du Canada, 1990
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