4 July 1990 Ministerial Letter 90127008 F - Taxation of Pension Payments

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.

I am writing in reply to your later of April 20, 1990, in which you request tax relief on behalf  24(1)

While I appreciate the position of these pensioners, the Income Tax Act is very specific with regard to taxing pension payments in the year they are received.  However, I would mention that in certain circumstances relief may be granted under the provisions of the Financial Administration Act.  Consideration of requests of this nature involve an extensive and fully objective review of the facts of the particular situation by senior departmental officials in Head Office.  It is then followed by a careful evaluation of the merits of the request to ensure fair and uniform application of established criteria.  I would mention that this process may take some time before the decision is made.

Mr. Gerry O'Reilley, a departmental officer, is handling the file.  You may wish to contact Mr. O'Reilley directly to discuss this matter.  Mr. O'Reilley may be contacted by telephoning (613) 957-9228 or by writing to the Publications Division, Technical Review Section, Revenue Canada, Taxation, 875 Heron Road, Ottawa, Ontario, K1A 0L8.

I wish to thank you for bringing these concerns to my attention.  I wish to assure you that the pensioners will receive the utmost consideration possible in the resolution of their cases.

Yours sincerely,

Otto Jelinek

BR'R/jdJune 7, 1990 Gerry O'Reilley 957-9228

MD/jp(Min 46-90127008)23 June 26, 1990D.M.'s Office