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.
962141 XXXXXXXXXX M. Eisner
September 25, 1996
Dear Sir:
Re: Moving Expenses - 1993
This is in reply to your letter of June 10, 1996 in which you asked whether the goods and services tax (GST) and the Quebec sales tax (QST) paid on the purchase of a residence are moving expenses that may qualify for deduction.
Subsection 63(2)(f) of the Income Tax Act (the Act) describes moving expenses which may qualify for deduction. Included in this provision are "taxes imposed on the transfer or registration of title" to the new residence. It is the Department's position that neither the QST nor the GST is such a tax as they are levied on the purchase of property. Both of these taxes form part of the purchase price of a new residence.
As a further comment, paragraph 63(2)(f) of the Act is to be amended in respect of 1990 and subsequent years for the purposes of clarifying that the GST is not a tax which is regarded as being imposed on the transfer of registration of title.
We trust our comments will be of assistance to you.
Yours truly,
John F. Oulton for Director Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch cc: Laval Tax Services Office Attention: Yolla Elkhoury
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