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.
Ms A. Jamieson
Transport Canada
Place de Ville 922610
Tower C R.B. Day
20th Floor, Area F (613) 957-2136
330 Queen Street
Ottawa, Ontario
K1A 0N5
October 20, 1992
Dear Ms Jamieson:
Re: Your file No: 1835 - 65 & 1835 - 66
We are writing in reply to your letter of August 25, 1992, wherein you requested our views regarding the income tax implications for the reimbursement of room and board deductions, made from the training allowances paid to Radio Operations and Air Traffic Control Students during periods when they were away from the Transport Canada Training Institute (TCTI) during their paid trips home during mid- course breaks.
As we understand it the students are paid weekly training allowances while in attendance at TCTI in the amounts described in your letter. These allowances are included in the student's income for income tax purposes. Transport Canada deducts $90 per week from these allowances for room
Document Disclosed Pursuant to The Access To Information Act Document Divulgué en vertu de la loi sur l'accès à l'information
and board at TCTI and portions of these amounts are refunded to the recipients for those periods when they are on leave from TCTI.
Our Comments
It is our opinion that the refund of the room and board deducted from the training allowances would not be considered to be the receipt of an allowance for personal or living expenses and would not be taxable in the hands of the recipients.
We trust our comments will be of assistance to you.
Yours truly,
P.D. Fuoco
for Director
Business and General Division
Rulings Directorate
Legislative and Intergovernmental
Affairs Branch
Document Disclosed Pursuant to The Access To Information Act Document Divulgué en vertu de la loi sur l'accès à l'information
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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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