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.
930173
XXXXXXXXXX M. Eisner
(613) 957-2138
February 1, 1993
Dear Sir:
In response to your letters of November 10, 1992 and December 28, 1992, we provided you with general information in our letter dated January 13, 1993 concerning the situation where a non-resident individual gifts an apartment to his son. In a letter dated December 29, 1992, you requested further information concerning whether the non- resident's previous wife, who has divorced the non-resident, has any property rights in the gifted property. As this is a matter which involves family law rather than federal income tax legislation, we are unable to provide you with the information you requested.
In Canada, family law is a matter which falls within the jurisdiction of the relevant provincial government rather than the federal government. In the Province of Ontario for example, the Ministry of the Attorney General for that province is responsible for the administration of legislation dealing with family law matters. If, in fact, your enquiry does relate to a family law matter in the Province of Ontario, we suggest that you direct your enquiries to: The Ministry of the Attorney General for the Province of Ontario, 11th Floor, 720 Bay Street, Toronto, Ontario, M5G 2K1.
Judging from the nature of your enquiries, we respectfully suggest that it may be in your best interests, and those of the other parties involved, to seek legal counsel by retaining the services of a lawyer.
We trust that you will find the foregoing satisfactory.
Yours truly,
P.D. Fuoco
for Director
Business and General Division
Rulings Directorate
Legislative and Intergovernmental
Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1993
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, 1993
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