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.
GST and Taxable Benefits
This is in reply to your memorandum dated October 17, 1991 wherein you requested our comments on two articles which appeared in the CMA magazine and in Tax Profile regarding the interpretation of paragraph 6(1)(e.1) of the Income Tax Act (the "Act").
The comments in both these articles pertaining to paragraph 6(1)(e.1) of the Act are basically correct. The Department should be issuing the 1991 version of the Employers Guide to Source Deductions and other related guides sometime this month which will reflect the application of paragraph 6(1)(e.1) of the Act.
We trust our comments will be of assistance.
P.D. FuocoSection ChiefPersonal and General SectionBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
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