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.
| |
January 9, 1990 |
| Assessing and Enquiries Directorate |
Technical Interpretations |
| J.M. Legault |
Division |
| Director - Returns Processing Division |
Greg Middleton |
| |
(613) 957-9230 |
| Attn.: Nancy Kelly |
| Returns Processing Division |
Subject: T2203
In accordance with your request of October 25, 1989, we have reviewed the above-mentioned form and confirm our comments made verbally on December 8, 1989. We apologized for the delay in our review.
Our comments are summarized below and are based on the provisions of the Income Tax Act as amended by Bill C-28. We are also enclosing a mock-up copy of form T2203 which contains other handwritten comments which you may wish to consider.
1. With respect to the surtax calculation for Prince Edward Island, it is our view that the surtax described in section 3.1 of the P.E.I. Income Tax Act should be based on the amount of P.E.I. foreign tax credit and P.E.I. political contribution tax credit. This view is in line with the calculation of P.E.I. tax payable on Schedule 3A of the T3 Return.
2. With respect to the calculation of provincial tax for Manitoba, Saskatchewan and Alberta, please reconsider the handwritten comments that we made on our review of this form for 1988. In our view, certain taxpayers will not be able to calculate the correct amount of provincial tax for these provinces under the present format. Perhaps the Manitoba and Saskatchewan tax calculations could be expanded to cover the various tax calculations on form TIC (Man.) TC and TIC (Sask.).
3. This form is not a form prescribed by the Income Tax Act or Income Tax Regulations and there is no indication on the form that it is "authorized by the Minister". Accordingly, the taxpayer is not obliged to use this form.
If you want taxpayers to complete it, the form should be authorized by the Minister.
4. There is no reference to the Privacy Act or Personal Information Bank on the form.
Bernhard BuetowActing DirectorTechnical Interpretations DivisionLegislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1990
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1990
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