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 payments for the support of an elderly parent residing in India qualify for income tax relief.
Position: No.
Reasons: There is no income tax provision that would permit the deduction for such amounts in arriving at a taxpayer's income or tax payable.
XXXXXXXXXX 992840
J. E. Grisé
November 30, 1999
Dear XXXXXXXXXX:
This is in replay to your letter of October 19, 1999, concerning the possible income tax relief for support payments to an elderly parent residing in India.
We are unaware of any provision in the Income Tax Act that would allow a deduction from income or tax in respect of such support payments. There is also no provision in the law that would allow such a deduction in extenuating circumstances.
We are enclosing a copy of interpretation bulletin IT-513R, Personal Tax Credits, that describes the various individual personal tax credits in the Act.
We hope that our comments are of assistance.
Yours truly,
John Oulton
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
Enclosure
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