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 change to RCT interpretation re meals at golf clubs apply to 1995 claims that were denied.
Position:
Yes, provided the prescribed time to file a Notice of objection has not elapsed.
Reasons:
Par. 5 of Index - Income Tax Interpretations Bulletins and Technical News: where changes to prior interpretation are beneficial to taxpayers, they are generally effective for all future assessments and reassessments. Returns amended beyond the prescribed time to file a Notice of Objection should not be allowed as the requirements of paragraph 4 of IC 75-7R3 are not met.
980537
XXXXXXXXXX N. Mondou, M.Fisc.
Attention: XXXXXXXXXX
April 1, 1998
Dear Madam:
Re: Meals at golf clubs
This is in reply to your facsimile dated March 2, 1998, in which you ask whether the change in our position stated in our Technical News No. 12 with respect to meals at golf clubs would apply to claims made in 1995.
As stated in paragraph 5 of the Index to the Income Tax Interpretation Bulletins and Technical News, when there is a change in a previous interpretation or position of this Department and the change is beneficial to taxpayers, it is effective for all future assessments and reassessments, unless otherwise specified.
Consequently, provided the period of time allowed to your client to file a Notice of Objection for his or her 1995 taxation year has not elapsed, the position stated in Technical News No. 12 would apply to the expenses claimed for that year.
We trust that these comments are of assistance.
Yours truly,
P. Spice
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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