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.
962705
XXXXXXXXXX M. Eisner
Attention: XXXXXXXXXX
October 16, 1996
Dear XXXXXXXXXX:
Re: Saskatchewan District Health Boards
This is in reply to your letter of August 6, 1996, which is further to our letter of May 27, 1996 (Our file number 960770) concerning the above noted subject. We also acknowledge our telephone conversation on September 24, 1996 in which we obtained clarification on the issue with which you are concerned.
In our letter of May 27, 1996, we noted that, for the purposes of carrying out the duties and responsibilities of the Public Health Act, the Lieutenant Governor in Council may designate a municipality or district health board. Pursuant to your letter, it is our understanding that the duties and responsibilities under the Public Health Act have been carried out by district health boards since April 30, 1995. The concern which you have asked us to address is whether district health boards established pursuant to The Health Districts Act can currently be regarded as being a "similar body" for the purposes of paragraph 81(3)(b) of the Income Tax Act which refers to "a municipal utilities board, commission or corporation or any other similar body."
It is our view that the word "municipal" limits the phrase "similar body," to one that is akin or equivalent to a body established at the municipal level of government. As the district health boards are established by the Province of Saskatchewan and are not equivalent or akin to a body established at the municipal level of government, it is our view that a district health board cannot be regarded as being a "similar body" for the purposes of paragraph 81(3)(b) of the Income Tax Act.
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
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