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: Whether voluntary contributions to the Mounted Police Members Legal Funds are deductible by employees for tax purposes. N/A
Position: No.
Reasons: Subsection 8(2) restricts employee deductions to those deductions permitted by section. There are no provisions in section 8 which would allow a deduction for this type of payment.
Royal Canadian Mounted Police
Compensation Policy Group
National Compensation Policy Centre
250 Tremblay Road J. Gibbons
Ottawa, Ontario 5-983081
V8W 3Y7
Attention: Claude Latour
December 15, 1998
Dear Mr. Latour:
We are replying to your letter of November 17, 1998, in which you enquire whether voluntary contributions to the Mounted Police Members Legal Fund are deductible under paragraph 8(1)(i) of the Income Tax Act.
In computing income from an office or employment, an employee’s deductions are restricted, pursuant to subsection 8(2) of the Income Tax Act, to those amounts which are described under the provisions of section 8. You suggested that the voluntary contributions to the legal fund may qualify under paragraph 8(1)(i). In our view, there are no provisions under section 8, including paragraph 8(1)(i), which would allow a deduction for voluntary contributions to a legal fund. (Paragraph 8(1)(i) includes deductions such as annual professional dues, union dues, office rent or salary to an assistant or substitute, the cost of supplies, etc., none of which can include voluntary contributions to a legal fund.) Accordingly, contributions to the Mounted Police Members Legal Fund will not be deductible by employees in computing their income from office or employment.
We trust that these comments will be of assistance.
Yours truly,
J.F. Oulton, CA
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
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