14 July 1994 Internal T.I. 9416726 - CHILD CARE EXPENSE DEDUCTION & CTC SUPPLEMENT

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.

			July 14, 1994

	Policy, Legislation and	HEAD OFFICE
	Communications Group	Rulings Directorate
	Sherry Moran	D. Zion
	Chief	(613) 957-8953

Attention: Ron Kerr

			941672

Child Care Expense Deduction And Child Tax Credit Supplement

We are writing in response to your memorandum of June 27, 1994 concerning our response to an enquiry from the Mississauga District Office Appeals Division regarding the above noted subject.

Thank you for bringing the typographical error in the last paragraph of the response to our attention. Our comments are in respect of the child tax credit supplement, not the Child Tax Benefit and we are in full agreement that, given the wording of the Child Tax Benefit legislation, this situation would not arise.

We regret any confusion that this error may have caused.

B.W. Dath
Director
Business and General Division
Rulings Directorate
Legislative and Intergovernmental
Affairs Branch

c.c. Assessment of Returns Directorate
Client Assistance Directorate
Mississauga District Office - Appeals Division