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.
April 24, 1998
XXXXXXXXXX
Dear XXXXXXXXXX:
I am replying to your letter of January 13, 1998, addressed to XXXXXXXXXX, regarding the January 1998 Ice Storm. A copy of your letter was sent to Mr. Dhaliwal by the office of XXXXXXXXXX on February 6, 1998.
In your letter, you indicate that all five employees of XXXXXXXXXX had to remain at home for at least four working days as a result of the Ice Storm, and that XXXXXXXXXX continued to pay their salary during this period. These employees also contributed to the relief effort by providing temporary shelter and food to friends and relatives.
You feel that a remission order should be recommended in respect of such relief efforts of employers so that the employees will not be taxable. You also make reference to relief payments to employees affected by the 1997 Red River flood in Manitoba.
The remission order with respect to the Red River flood applies to the employment benefit resulting from relief payments made by employers to employees for personal losses and damages suffered as a result of the disaster. However, it does not apply to regular salary paid to employees who were unable to report for work because of the disaster. The Department is prepared to recommend a similar remission order with respect to the Ice Storm.
In closing, I wish to commend XXXXXXXXXX and its employees for their relief efforts.
Yours sincerely,
Denis Lefebvre
Assistant Deputy Minister
Policy and Legislation Branch
M. Azzi
957-8972
March 24, 1998
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© Her Majesty the Queen in Right of Canada, 1998
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