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.
Charles A. Webb Director Band Governance and Estates DirectorateIndian and Northern Affairs Canada Ottawa, Ontario K1A 0H4
Dear Mr. Webb:
RE: Indian Estates and the Goods and Services Tax Credit
This is in reply to your letter of June 4, 1993 addressed to L. Jones, Director of General Tax Policy, Excise/GST Branch, that was referred to us for reply. We refer also to our telephone conversation (Thornley/Webb) of August 9, 1993 concerning the above noted matter.
You indicate that your directorate is responsible for administering the estates of Indians who have died on a reserve and also for advising individuals who act as executors/administrators of these estates. Some concerns have been raised in this connection regarding the Goods and Services Tax Credit and you are seeking answers to questions which you have posed. Our reply follows the point order of your questions.
Our Comments:
1. In a family situation involving husband, wife, and children under 19 either spouse can claim the GST credit based on the filing of returns. Children aged 19 and over may file their own claim based on the filing of their own returns, however, see the attached excerpt from the 1992 Ontario Federal and Provincial General Tax Guide and Return for more details on eligibility. Where, in the case of the family situation, one of the parents (the "individual") dies in the year, the surviving parent/spouse may file a claim for the remaining amounts which would otherwise have been made to the individual.
2. When a individual dies subsequent to the issuing of a GST credit cheque, the estate may return the cheque and request that it be re-issued in the name of the estate. The surviving spouse, if any, may request that cheques for the remaining periods be issued in the name of the surviving spouse. In the next filing season the surviving spouse would have to make a claim based on his or her own return for the year.
3. In a case where the deceased had not filed returns in previous years the executor/administrator may apply for GST credits by filing tax returns for those previous years on behalf of the deceased.
As indicated during our telephone conversation, questions of a similar nature may be referred to Lynne Laviolette of the GST credit section of Tax Programs at telephone number 957-9443 or to the writer at 957-2101.
We trust our comments will be of assistance to you.
Yours truly,
R. Albert for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
c.c. Lynne Laviolette Tax Programs, GST Credit
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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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