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.
Mr. Steve Tierney
Chief
Tax Harmonization and Payments B. Fioravanti
Federal Provincial Relations Division (613)957-2071
Department of Finance HBW 1046-2
15th Floor, East Tower HBW 1046-3
L'Esplanade Laurier HBW 1046-4
140 O'Connor Street HBW 1046-5
Ottawa, Ontario HBW 1046-7-1
K1A 0G5 HBW 1046-8-1
HBW 1046-9-1
HBW 1046-10
HBW 1046-11-1
HBW 1046-12
HBW 1046-13
June 13, 1990
Dear Mr. Tierney:
Re: Coming Into Force of Provincial Penalty Provisions
We are writing to inform you of an irregularity which appears to exist in the amendments to the provincial income tax legislation which are designed to mirror the administrative provisions of the federal act. This issue has been previously discussed with your Department on a number of occasions. Although the provincial penalty provisions generally match the federal provisions in substance, it has come to our attention that in most cases the coming into force dates do not coincide.
For example, section 9 of Nova Scotia Bill 99 was effective on Royal Assent June 15, 1989, while its federal counterpart, section 163, was effective on Royal Assent September 13, 1988.
During this gap in the effective dates the federal and provincial penalty provisions are not consistent and could adversely affect our administration of the provincial legislation.
It is our practise to assess penalties as provided in the federal income tax act on outstanding federal and provincial taxes. It is not administratively feasible to provide for differences in the effective dates between federal and provincial legislation.
Of all the provinces, it appears that only Manitoba has taken this into consideration. Section 26 of Bill 86 has a coming into force date of September 13, 1988, which coincides with its federal counterpart.
It would be appreciated if you could attempt to resolve this problem with the provinces.
Yours sincerely,
Christine Savage
Acting Director
Provincial and international
Relations Division
- b. c.c. Mr. J.M. Legault Director Returns Processing Division
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© Her Majesty the Queen in Right of Canada, 1990
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© Sa Majesté la Reine du Chef du Canada, 1990
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