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.
November 12, 1993
SUDBURY TAXATION CENTRE Business and General
Frank Balutis, Chief of Appeals Division
Attention: Nancy Hayden Glen Thornley
(613) 957-2101
933173
Proration of Unemployment Insurance Benefits ("UIC")
This is in reply to your memorandum of October 26, 1993 and further to our telephone conversation (Thornley\Hayden) concerning UIC benefits received by XXXXXXXXXX
As discussed with you, the scenario outlined in your memorandum corresponds quite closely with the examples set out in HDM 4351-1 and as the exempt portion of his employment income has already been determined and allowed it is only necessary (following the examples in the directive) to make a similar calculation to determine the exempt portion of UIC benefits received in 1990 and 1991.
As you have agreed to look after this matter we are returning your correspondence to you.
Roberta Albert for Director Business and General Division Rulings Directorate Legislative and Intergovernmental Affairs Branch
c.c. Rick Owen
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© 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
Email this Content