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.
February 26, 1990
HEAD OFFICE Technical Review Section
Appeals Branch G.D. Middleton
(613) 957-9230
Attention: L.C. Tremblay
A/Director
Appeals and Referrals EACC8728
Division
James D. Beyette
Adverse Decision of the Tax
Court of Canada
We are replying to R. Pitre's memorandums dated February 2 and 13 concerning your adverse decision report and draft DECISIONS Communiqué, respectively, in the above-mentioned case.
We agree with the recommendations of your Branch that this decision should not be appealed to the federal Court since the judgement is based on a finding of fact and is not contrary to the law in subsection 62(1).
With respect to the Decisions Communiqué which you propose to issue, we offer the following comments for your consideration:
- (i) Add the word "EXPENSES" after "MOVING" at the end of line 2.
- (ii) Combine paragraph 3 into the first sentence of paragraph 2. Lines 2 and 3 of paragraph 2 will then read "...of the Act (subsection 62(1)), it is a question of fact whether or not a move, within a short period of time or otherwise, is by reason of a taxpayer's new employment. Paragraph 15..."
- (iii) In connection with the statement that IT-178R2 will be amended, we understand that the Publications Division has not been informed of this adverse decision. Thus, the statement is somewhat premature. However, we will advise the Publications Division that paragraph 15 of IT-178R2 and paragraph 15 of the Special Release to IT-178R2 should be amended to reflect the decision in this case.
Bernhard Buetow
Chief
Technical Review Section
Publications Division
Legislative Affairs Branch
- c. c. Roy Shultis Director, Publications Division
Document Disclosed Pursuant to the Access to Information Act Document Divulgué en vertu de la loi sur l'accès à l'information
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1990
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1990
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