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: In light of the recent Tax Court of Canada decisions, does the XXXXXXXXXX qualify for the 8(1)(c) deduction? XXXXXXXXXX
Position TAKEN: No definitive comments provided at this time. We are presently reviewing the Tax Court of Canada decisions and working with representatives of the religious sector to develop a new interpretation bulletin on the clergyman's residence deduction, that will inform taxpayers of the new guidelines and how they will be applied. We hope to publish the new bulletin in the first quarter of the year 2000.
Reasons FOR POSITION TAKEN:
On April 22, 1999, the Tax Court of Canada rendered decisions in 49 cases on the clergyman's residence deduction. In its decisions, the Court provided criteria that will assist the Canada Customs and Revenue Agency in ensuring that those who are entitled to the deduction receive it.
XXXXXXXXXX 992676
G. Moore
November 30, 1999
Dear XXXXXXXXXX:
Re: Clergyman's Residence Deduction
This is in reply to your letter of September 23, 1999, regarding whether the XXXXXXXXXX is entitled to claim the clergyman's residence deduction provided under paragraph 8(1)(c) of the Income Tax Act (the "Act").
As we understand it, the XXXXXXXXXX.
You are asking whether, in light of the recent Tax Court of Canada decisions, whether the XXXXXXXXXX qualifies for the deduction under paragraph 8(1)(c) of the Act.
As you know, on April 22, 1999, the Tax Court of Canada rendered decisions in 49 cases on the clergyman's residence deduction. In its decisions, the Court provided criteria that will assist the Canada Customs and Revenue Agency (the "CCRA") in ensuring that those who are entitled to the deduction receive it.
The CCRA is presently reviewing the decisions and working with representatives of the religious sector to develop a new interpretation bulletin on the clergyman's residence deduction, that will inform taxpayers of the new guidelines and how they will be applied. We hope to publish the new bulletin in the first quarter of the year 2000. You may call this directorate at (613) 957-8953 to obtain future updates on the status of the bulletin.
After obtaining and reviewing the new interpretation bulletin, if you are uncertain as to XXXXXXXXXX entitlement to the deduction provided under paragraph 8(1)(c) of the Act, you may provide us with additional details of the situation such as a detailed description of the duties (ex. type of advocacy services provided) of the XXXXXXXXXX position, and we will be pleased to provide you with our comments.
We trust that these comments will be of assistance.
Yours truly,
Jim Wilson
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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