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.
Dear Sirs:
Re: Health and Welfare Trusts
This is in reply to your letter dated December 4, 1990 in which you asked whether an advance ruling could be obtained with respect to the deductibility of premiums and benefits paid by a health and welfare trust in computing trust income subject to tax. We apologize for the delay in responding.
We are enclosing a copy of Information Circular 70-6R which outlines the requirement for obtaining advance income tax rulings. In order to provide you with a ruling concerning the application of paragraph 12(c) of Interpretation Bulletin IT-85R2 in a particular case, we would require copies of the trust document as well as all plan documents pertaining to the Health and Welfare Trust. It is not possible to provide you with a ruling that has application to more than one taxpayer as, no doubt, the terms of the trust and plan agreements would be different.
Yours truly,
for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
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© His Majesty the King in Right of Canada, 1991
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© Sa Majesté le Roi du Chef du Canada, 1991
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