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.
July 31, 1998
XXXXXXXXXX
Dear XXXXXXXXXX:
The Honourable Herb Dhaliwal, Minister of National Revenue, has asked me to reply to your letter of June 18, 1998, concerning the taxability of support payments to spouses.
Support payments made pursuant to an agreement or order that is identified as being solely for the support of a recipient who is a spouse or former spouse of the payer are deductible by the payer and are required to be included in income by the recipient. There is no provision in the Income Tax Act which would provide relief from the taxation of such support payments.
Revenue Canada is responsible for administering the Act and strives to carry out this goal fairly and uniformly for all taxpayers. The type of relief you are seeking would require an amendment to the Act. It was therefore appropriate that you sent a copy of your letter to the Honourable Paul Martin, Minister of Finance, who is responsible for amendments to the Act. I trust he will give your comments every consideration.
I appreciate being made aware of your concerns.
Yours sincerely,
Bill McCloskey
Assistant Deputy Minister
Policy and Legislation BranchMilled Azzi
July 14, 1998
957-8972
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