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.
MINISTER/DM'S OFFICE 96-04656M
RETURN TO RULINGS, 15TH FLOOR, 25 NICHOLAS ST.
July 24, 1996
The Honourable Jane Stewart, Minister of National Revenue, has asked me to respond to representations sent to her on your behalf by XXXXXXXXXX requested that a reply be sent directly to you concerning the third and fourth points of your letter, which deal with family trusts and gasoline tax revenue, respectively.
The confidentiality provisions of the Income Tax Act prevent me from discussing the specific cases referred to in the Auditor General's report; however, I can assure you that these specific cases did not contravene any provisions of the Act. Nevertheless, the tax policy issues raised in that report, which are the responsibility of the Department of Finance, have been referred to the House of Commons Standing Committee on Finance. Following this committee's review, the Government will take action as required.
I should explain that revenues from the federal excise tax on gasoline are not designated for road construction or repair, but are deposited into the Consolidated Revenue Fund. Parliament allocates the revenue in the fund to national programs and to reduce the national debt. This approach allows for greater budgetary flexibility at a time when resources are needed in many areas.
As the issues you raised concerning the federal government's role in constructing and maintaining highways are the responsibility of the Department of Transport, I have sent a copy of our correspondence to Mr. Nick Mulder, the Deputy Minister of Transport, for his consideration.
I wish to thank you for expressing your concerns on these matters.
Pierre Gravelle, Q.C.
C.C.Mr. Nick Mulder
Deputy Minister of Transport
Place de Ville, Tower C
330 Sparks Street
July 10, 1996
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