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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923358 |
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L. Holloway |
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(613) 957-2104 |
November 19, 1992
District Office and Taxation Centre SupportBusiness and General DivisionSource Deductions Division
P. Remillard, Chief
Attention: R. Cousineau
Unemployment Insurance Benefits & Status Indians
This is in reply to your facsimiled request for our comments on source deductions requirements for unemployment insurance benefits received by status Indians.
Under paragraph 153(1)(d.1) of the Act, EIC is required to withhold and remit taxes on all amounts paid as benefits under the Unemployment Insurance Act. The manner and form of these remittances are prescribed by regulation. It is our opinion that the Supreme Court Decision in the Glenn Williams case has not altered these requirements.
It is unnecessary to amend the Act as a result of the Glenn Williams decision, as section 81 of the Act would presently exempt similar amounts from taxation.
Individuals concerned should request a waiver of source deductions under subsection 153(1.1) in circumstances similar to the Glenn Williams case. Such a review and determination would be made by the Chief of Source Deductions in each district office upon request by the taxpayer.
The foregoing represents our understanding of the present statutory scheme. We would appreciate being kept informed of any alternative arrangements which may be made.
for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1992
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, 1992
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