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.
| |
August 14, 1990 |
| Source Deductions Division |
Business and General |
| Mr. A. Bissonnette |
Division |
| Acting Director |
J.D. Jones |
| 957-2104 |
| |
901266 |
| |
EACC9317 |
SUBJECT: Worker's Compensation Payments
This is in reply to your memorandum of June 13, 1990 concerning payments made by an employer to an employee pursuant to an agreement between the employer and a Worker's Compensation Board to provide vocational or on-the job training for an injured employee.
As discussed with Mr. Hammond by telephone recently, the opinions expressed by this Directorate in 1983 and 1984 were modified as a result of a press release issued in January, 1985 (copy attached).
Interpretation Bulletin IT-202R2 issued on September 19, 1985 states that compensation "refers to the mount of an award, as adjudicated by a compensation board, which a worker or his or her dependents will receive...". Such an award can include the receipt by an employer of amounts for vocational and on-the-job training of an injured employee.
Also attached for your information is a copy of a letter dated January 12, 1987 to the Department of Finance and a copy of Appeals Branch Directive 88-5 dealing with withholding from worker's compensation payments.
B.W. Dath DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
Attachments (3)
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