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:
1) application of law to distribution of taxable Canadian property by trust to a non-resident, 2) provincial taxes collected by Revenue Canada, and 3) role of Deputy Minister
Position:
1) general description in ATR-70, 2) list provided, and 3) general comments provided
MINISTER/DM'S OFFICE 6-09113M
ADM'S OFFICE
RETURN TO RULINGS, 15TH FLOOR, 25 NICHOLAS ST
PENDING
April 19, 1997
XXXXXXXXXX
Dear XXXXXXXXXX:
The Honourable Jane Stewart, Minister of National Revenue, has asked me to reply to your letter of December 9, 1996, concerning the November 15, 1996 response to you from Mrs. Stewart. I apologize for the delay of my reply.
You request that a copy of the Income Tax Act be sent to you. As the Act encompasses the taxation of trusts, individuals, corporations and partnerships and you are specifically interested in the distribution of taxable Canadian property by a trust to a non-resident, I have enclosed ATR-70 for your information. It provides a general description of the application of the law to this type of distribution prior to the changes announced on October 2, 1996. Should you need to refer to a copy of the Act, you may do so at your local library or Revenue Canada tax services office.
You ask whether the provinces have agreed to permit Revenue Canada to collect all provincial taxes on their behalf. Pursuant to agreements entered into between certain provincial governments and the Minister of Finance, Revenue Canada collects personal income taxes on behalf of all provinces except Quebec; corporate income taxes on behalf of all provinces except Alberta, Ontario and Quebec; provincial sales, alcohol and tobacco taxes at the border on behalf of certain provinces; and effective April 1, 1997, the harmonized sales tax, which includes the provincial sales tax, in Nova Scotia, New Brunswick and Newfoundland.
In addition, you enquire about the role of the Deputy Minister of Revenue Canada. Although the Minister is responsible for the administration and enforcement of the Act, the Deputy Minister also has the authority to exercise all the powers and perform all the duties of the Minister. In practice, the Act is administered by the Minister through the Deputy Minister.
I trust that my comments will be of assistance to you.
Yours sincerely,
Rob Wright
Attachment
Catherine Bowen
957-8585
March 19, 1997
970062
Finalized 97-04-10 DJ
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, 1997
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, 1997
Email this Content