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:
Election under section 13.1 of Public Service Superannuation Act.
Position TAKEN:
The amount of the pension which is given up in order for the spouse to be eligible to receive an allowance is not subject to tax.
Reasons FOR POSITION TAKEN:
7-942315
DM'S OFFICE (2) DM# 94-1724D
ADM'S OFFICE (3)
RETURN TO RULINGS, ROOM 303 MET. BLDG
AUTHOR
SUBJECT OR CORPORATE CASE FILE
Signé le 13 décembre 1994
XXXXXXXXXX
Dear XXXXXXXXXX:
I am replying to your letter of November 10, 1994 concerning the income tax consequences where, in case of a marriage after retirement, an election pursuant to the Public Service Superannuation Act is made by an individual in order to provide a survivor benefit to his or her surviving spouse. I apologize for the Department's delay in responding to your letter of July 18, 1994, which was caused by the necessary review by the Department of Justice of this new option available to retired pensioners.
I am pleased to be able to inform you that the amount of the pension which is given up in order for the spouse to be eligible to receive an allowance is not subject to tax. We have so informed the Saint John District Office.
I trust that this information answers all your concerns. Should you have any further questions, please do not hesitate to contact me.
Yours sincerely,
Pierre Gravelle, Q.C.
L. Roy
957-2131
943030
November 24, 1994
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© Her Majesty the Queen in Right of Canada, 1994
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© Sa Majesté la Reine du Chef du Canada, 1994
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