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.
Principal Issues:
Which factors are necessary to create an agency relationship?
Position TAKEN:
Question of whether or not an agency relationship exists must be determined under the common law (or the Civil Code for the province of Quebec).
Reasons FOR POSITION TAKEN:
5-942619
XXXXXXXXXX Robert Gagnon
Attention: XXXXXXXXXX
December 21, 1994
Dear Sirs:
Re: Agency Arrangement
This is in reply to your letter of July 13, 1994 wherein you requested a technical interpretation concerning the factors or circumstances which are necessary to create an agency relationship.
The Income Tax Act does not provide rules establishing whether an agency relationship exists in a particular situation. The question of whether or not an agency relationship exists must be determined under the common law (or the Civil Code for the province of Quebec) and can be a complex matter. It is usually the practice of the Department not to answer questions in requests for a technical interpretation that relate solely to the common law.
Yours truly,
for Director
Financial Industries Division
Rulings Directorate
Policy and Legislation Branch
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