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.
972252
XXXXXXXXXX M. Eisner
February 6, 1998
Dear XXXXXXXXXX:
Re: Child Tax Benefit
We are replying to your request made to the St. Catherines Tax Services Office in July, 1997, concerning the child tax benefit. We apologize for the delay in replying. We also acknowledge our telephone conversation on February 3, 1998.
One of the components of the child tax benefit calculation is the additional supplement for a child under the age of seven. You are concerned with the determination of the supplement, as there is a reduction with respect to child care expenses.
For your general information, we have enclosed the pamphlet “Your Child Tax Benefit”, which includes comments on the calculation of this benefit on page 7. Included in the comments is a description of the supplement which is reduced by 25% of any amount claimed by an individual and the individual’s spouse for child care expenses. In addition, we have enclosed a brochure on the child tax benefit released by the Department of Finance in February of 1997, which you may find useful.
We trust you will find the foregoing satisfactory.
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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