1 September 1998 External T.I. 9818335 - VOLUNTARY DISCLOSURE

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: Voluntary disclosure and attendant care ?

Position: Suggest to contact taxation services office

Reasons: TSO Responsibility

XXXXXXXXXX 981833
C. Tremblay

September 1, 1998

Dear XXXXXXXXXX,

Re: Voluntary Disclosure

This is in reply to your letter of July 10, 1998, concerning a situation where all income tax returns (that included a claim for the disability tax credit) were filed by Taxpayer A from 1989 to 1997 (year of death). Taxpayer A’s daughter (“Taxpayer B”) has provided full-time care to Taxpayer A during the years in question and wishes to make a voluntary disclosure of unreported self-employed income she earned as A’s attendant and to make the necessary Canada Pension Plan contributions.

The Department’s policy concerning voluntary disclosures is set out in Information Circular IC 85-1R dated May 8, 1987 (copy enclosed).

We suggest that a voluntary disclosure be made by Taxpayer B, providing all details to the nearest taxation services office. They will be better able to help you with your questions, since it is their responsibility to determine the specific income tax consequences of completed transactions and their implications to specific taxpayers.

Yours truly,

J. F. Oulton, CA
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch

.