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.
| |
June 19, 1990 |
| Legislative Affairs Directorate |
Business and General |
| Publications Division |
Division |
| |
J.D. Jones |
| Mr. R. Shultis |
957-2104 |
| Director |
| |
File No. 7-4806 |
Subject: IT-110R2
We are writing to recommend a revision to paragraph 3 of the above-noted bulletin when the bulletin next comes up for revision. We have attached copies of correspondence form Charities Division and our reply concerning the failure of certain registered charities to issue T4-A slips to individuals for services rendered charities to issue T4-A slips to individuals for services rendered.
We note that under paragraph 3(a) of the bulletin, it states that under certain circumstances charities "may" be obliged to issue T4 slips to donors for services rendered. We recommend that this be amended to indicate that the charity "should" (rather than may) issue T4 or T4-A slips to the individuals.
It should also refer to the Department's administrative practice with respect to the issuance of T4-A slips which requires these slips to be issued only where the remuneration is more than $500 or the remuneration had tax deducted at source (page 18 of the 1989 Employer's and Trustee's Guide).
M.G. Hiltz for Director General Specialty Rulings Directorate Legislative 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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