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.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
December 2, 1993
Victoria District Office Business and General
Client Assistance Division
A.W. Larochelle
Attention: K. Woodward (613) 952-1361
931319
Moving Expenses—GST on New Home Purchase
We are replying to your facsimile of May 6, 1993 concerning the issue of whether GST paid on the purchase of a new home should be included in the calculation of the amount eligible for the moving expense deduction. We regret the delay in providing a response.
The matter raised has been carefully considered and the conclusion reached is that GST paid on the purchase of a new home is not considered a tax "...imposed on the transfer or registration of title..." to a new residence as described in paragraph 62(3)(f) of the Income Tax Act and therefore does not qualify as an eligible moving expense deductible under section 62 of the Act.
We would add however, that GST paid on otherwise eligible moving expenses is deductible as a moving expense.
We trust our comments will be of assistance to you.
P.D. Fuoco Chief Personal and General Section Business and General Division Rulings Directorate Legislative and Intergovernmental Affairs Branch
c.c Assessment of Returns Directorate c.c Client Assistance Directorate
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© Her Majesty the Queen in Right of Canada, 1993
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© Sa Majesté la Reine du Chef du Canada, 1993
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