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.
933410
XXXXXXXXXX
Attention: XXXXXXXXXX
December 9, 1993
Dear Sirs:
Re: Hong Kong War Memorial Pensions Ordinance
This is in response to your letter of November 16, 1993 wherein you requested information concerning the tax treatment of pensions received under the Hong Kong War Memorial Pensions Ordinance 1991.
The pension is payable by the Hong Kong government to certain qualified individuals including the following: an individual who served as a member of any service specified in the attached Schedule between December 7, 1941 and December 25, 1941 and sustained an injury or was captured by the Japanese and held captivity, or to an unmarried widow or widower of such an individual; an unmarried widow or widower of an qualified individual who was killed in action, died as a result of and injury sustained in action or died as a result of an injury or hardship sustained during such service; an individual who was subject to torture by or under the order of the Japanese authority in Hong Kong during the period from December 7, 1941 to September 1, 1945 or a spouse of such an individual; and a widow or widower of a person executed by or under the order of the Japanese authority in Hong Kong during the period from December 7, 1941 to September 1, 1945 on any ground other than the commission of an offence which would have been punishable by a mandatory sentence of death penalty under the law of Hong Kong prevailing on December 7, 1941 had the offence been committed on that date and that the applicant is unmarried.
The pensions are payable in accordance with the Hong Kong War Memorial Pensions Ordinance 1991.
The current monthly pension benefits are as follows:
Single adult pension 3410 Hong Kong ($555 Can)
Married couple pension 5730 Hong Kong ($936 Can)
Special needs allowance 825 Hong Kong ($135 Can)
It is our view that pensions received by residents of Canada under the Hong Kong War Memorial Pension Ordinance 1991 will be considered to be exempt from tax in Canada in accordance with paragraph 81(1)(e) of the Canadian Income Tax Act.
We are enclosing a photocopy of an extract from the Hong Kong War Memorial Ordinance 1991 and trust the above is adequate for your purposes.
for Director Reorganizations and Foreign Division Rulings Directorate Legislative and Intergovernmental Affairs Branch
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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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