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.
March 1, 1990
A. White Provincial and
International
Section Head Relations Division
Taxpayer Service Section B. Fiorawanti
Winnipeg Taxation Centre 957-2073
Attention: R. Rouve
HBW 9359-9-2
SASKATCHEWAN LIVESTOCK FACILITIES TAX CREDIT
Your memorandum of January 18, has been referred to this Division for reply.
We contacted 19(1) She agreed that
there was no basis to change our present administrative practice
which complies with the law.
As you are aware, paragraph 8.3(1)(a) of the Saskatchewan Income Tax Act states that credits may be deducted "by an individual residing in Saskatchewan on the last day of the taxation year...". Clearly, there is no position for administrative discretion in this regard.
In our decision with 24(1) we suggested
that the legislation may not produce the intended result in some
situations. For example, if a resident of say, the province of
Alberta, carries on a farming business in Saskatchewan, he would
not be entitled to the credit because he resided in Alberta on
the last day of the year. This is the case, even though he has
Saskatchewan sourced farming income.
24(1) was contacted by 24(1)
and have agreed to advise taxpayers accordingly.
Your file is returned herewith.
C. Savage
A/Director
Provincial and International
Relations Division
Enclosures
- c. c. Ms Brenda st. Marseille Enquiries and Taxpayer Assistance 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
© His Majesty the King in Right of Canada, 1990
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© Sa Majesté le Roi du Chef du Canada, 1990
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