12 September 1989 Income Tax Severed Letter 90863A F - Reporting Requirements for Workers' Compensation 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.

September 12, 1989

Dear 1a 1c:

We are writing further to our letter of June 27, and to inform you that the implementation of the reporting requirements for workers' compensation payments commencing with the 1989 taxation year is proceeding as planned.

In this regard you may wish to not that these workers' compensation benefits are to be reported in Box (H) - Other Income - of Form T4A.  The amount should be identified through a footnote, as follows:

     "$ paid as Workers' Compensation - See T1 General guide for reporting instructions".

A T2015C order card may be used to order the forms required or, in the alternative, they may be obtained form your district taxation office.

It has been brought to our attention that there may be situations where social insurance numbers have not been obtained for existing claims and that there may be a reluctance by some claims recipients to volunteer this information.  For the 1989 taxation year, your best efforts to obtain the information would be acceptable.  Once the reporting requirement is in place, we would anticipated that many of these situations would resolve themselves.  However, we would be prepared to deal with any lingering problems as the need arises.

We appreciate your co-operation and if we can be of further assistance please contact the writer.

Yours sincerely,

C. Savage A/DirectorProvincial and InternationalRelations Division

c.c.:       Valerie Arnsenault Returns Processing Division  John Oatway Source Deductions Division

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