2 July 1991 Administrative Letter 911596 F - "Remission Order" Regarding Moving Expenses

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.

     19(1)

We are writing in reply to your letter of June 6, l99l, wherein you requested background information on the "remission order" regarding moving expenses, that was reported in a recent article in the Toronto Star newspaper.

Our Comments

The official title of the remission order, referred to in the article, is "ORDER RESPECTING THE REMISSION OF INCOME TAX PAYABLE BY CERTAIN CANADIAN RESIDENTS INCURRING CHILD CARE EXPENSES OUTSIDE CANADA OR INCURRING MOVING EXPENSES WHEN MOVING T0 OR FROM A LOCATION OUTSIDE CANADA".  This remission order was issued by Order in Council P.C. 1991-257, SI/91-23, dated 27 February, 1991.  A copy of the remission order, as published in the Canada Gazette Part II, is attached.

This remission order has application for taxation years ending after 1984 and before 1989.  Section 64.1 of the Income Tax Act (the Act), which replaced section 63.1 of the Act, has application for the 1989 and subsequent taxation years.

We trust our comments will be of assistance to you.

Yours truly,

for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch