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:
Follow up to previous file. Writer disagrees with our interpretation of certain legislative provisions and felt we had not adequeately addressed his concern regarding the tax treatment of certain members of the clergy and religious orders.
Position:
No further comments provided, no change in position.
Reasons:N/A
953317
XXXXXXXXXX D. Zion
Attention: XXXXXXXXXX
February 1, 1996
Dear Sirs:
Re: Clergy and Members of Religious Orders
We are writing in response to your letter of December 19, 1995 regarding the taxation of clergy and members of religious orders.
You are of the view that we did not address your request that we confirm your understanding of the tax treatment "of the clergy and members of religious orders affiliated with the XXXXXXXXXX who have taken the vow of perpetual poverty and the basis on which such individuals have been exempted from tax on the benefits and allowances which they receive and enjoy".
With respect, we feel we did address this issue in our November 21, 1995 correspondence. In the last sentence of the second paragraph of our letter we stated: "...we would like to point out at the outset of our reply that the following comments apply to members of religious orders of any religious denomination provided they meet the applicable provisions of the Act". Because of the various other related issues raised in your letter August 23, 1995, we provided comments regarding the Department's interpretation of the applicable legislation.
We trust that this clarifies our position.
Yours truly,
P.D. Fuoco
for Director
Business and General Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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