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.
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922276 |
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M. Eisner |
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(613) 957-2138 |
August 4, 1992
Saskatoon District OfficeBusiness and GeneralMs. Adeline CoxDivision Enquiries - First Floor
Exempt Payments to Caregivers
In a recent telephone conversation with the undersigned, you requested clarification of certain comments made in our memorandum to you of June 18, 1992 concerning the subject. The comments relate to the use of the word "ordinarily" in paragraph 81(1)(h) of the Income Tax Act.
With respect to your concern, part of paragraph 81(1)(h) refers to "social assistance payments ... ordinarily made on the basis of a means, needs or income test". The word "ordinarily" was used for the purposes of referring to payments (such as bed reservation fees) made to an individual to maintain his or her residence available for use by a foster person even though the payments in and by themselves are not made on the basis of a "means, needs or income test". On the assumption that such payments are otherwise described in paragraph 81(1)(h), it is our view that they would be exempt under this provision.
P.D. FuocoBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1992
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© Sa Majesté la Reine du Chef du Canada, 1992
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