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.
N.M Sheerin (613) 593-7295
November 29, 1983
Dear Sir
This is in reply to your letters of November 6 and 13, 1983 concerning the income tax treatment of medical rebate cheques received by you as a retired federal government employee.
We have been advised by the Superannuation Division of Supply and Services Canada that in the case of an employee who retired after August 1975, the amount of his medical rebate cheque is reported on his T4A slip as "other income". Prior to August 1975, this Department administratively considered Medicare supplements paid to retirees from an employer's general funds as non-taxable payments, although such amounts paid to or in respect of current employees are and always have been considered taxable benefits. The change in tax treatment that became effective in August 1975 is not applicable to employees who retired before that time.
Therefore, since you indicate that you retired at the end of 1973, you are correct in assuming that the amount of your medical rebate cheque is not being reported in your T4A slip. Further, as outlined above, you are not required to include the amount in income when filing your income tax return.
We trust this is the information you require.
Yours truly,
for Director Non-Corporate Rulings Division
56(1)(a)
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© Her Majesty the Queen in Right of Canada, 1983
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© Sa Majesté la Reine du Chef du Canada, 1983
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