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: REMISSION RELIEF FOR MANITOBA RESIDENTS
Position: NO RELIEF UNTIL ORDER IS IN PLACE
Reasons: THE ITA APPLIES UNTIL ORDER IS PUT IN PLACE
June 10, 1997
Winnipeg Tax Services Office HEADQUARTERS
John F. Oulton
957-2141
Attention: Gord Mizak
971486
Request for remission for Manitoba residents
Thank you for your inter office memo of June 2, 1997, in which you enclosed a request for remission received in your office from XXXXXXXXXX
We have noted that your office has received a number of calls from employers asking whether a remission order will be granted, similar to the one granted to the flood victims in the Saguenay region of Quebec.
As you know our Minister can only recommend whether or not a remission order should be granted in the circumstances. We do plan on asking the Minister if we should proceed. If approval is received from the Minister, there will be a communication plan developed to provide employers with the information they need in regard to T4 reporting and withholding taxes. This will be of assistance to you in responding to questions on this subject. In the meantime, the only correct answer is that the payments made by employers to their employees are taxable.
It will not be necessary to ask every employer for a letter if they want to be considered under an eventual remission order. It is intended that, if a remission order is recommended, it will be a general remission order that would cover all employers, under specified circumstances, who have compensated their employees for flood damages, as was the case in the Saguenay remission order.
In the meantime, if there are any new developments, it would be appreciated if you keep us informed.
John F. Oulton
Section Chief
Business, Property and Employment Section II
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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