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.
MINISTER/DM'S OFFICE ADM'S OFFICE RETURN TO RULINGS, ROOM 303, MET. BLDG.
October 19, 1993
The Honourable Mary Collins, P.C., M.P. Minister Designate of Health and Minister Responsible for the Status of Women Jeanne Mance Building 21st Floor, Tunney's Pasture de l'Églantine Street Ottawa, Ontario K1A 0K9
My dear Colleague:
I am replying to a note received by my executive assistant from your senior advisor, Elizabeth Carlton, concerning an August 30, 1993 letter sent by XXXXXXXXXX to your office. In her letter, XXXXXXXXXX asks for assurance that the proposed payments under the multi- provincial assistance package for persons infected with HIV through the blood supply program will not be taxable.
Departmental officials have reviewed the initial draft of the agreement to be signed by the province and the intended recipients of the payments. Under the proposed multi-provincial assistance program, individuals who qualified to receive ex gratia payments made by the Government of Canada on the basis of being an "HIV-infected blood or blood product recipient" as defined in the HIV-infected persons and Thalidomide Victims Assistance Order, will receive a payment of $20,000 upon signing an agreement releasing the province and any other named parties from any liability arising from the infection. In the event of death, the payment will be made to a surviving spouse or will be split among the qualifying dependants.
The agreement also provides for annual payments of $30,000 to the infected person for the remainder of his or her life. After the death of that person, additional payments will be made to the spouse and qualifying dependants for 4 more years. The annual amount payable to a spouse is $20,000 and to a qualifying dependant is $4,000.
I am pleased to advise you that, based on the draft agreement reviewed by the Department, the assistance payments to be made under the agreements will be non-taxable receipts.
I trust this information will be of assistance to you in preparing your response to XXXXXXXXXX
Yours truly,
Garth Turner
c.c. Elizabeth Carlton, (sent by fax at 952-7746) Senior Policy Advisor Office of the Minister of Health Jeanne Mance Building 21st Floor, Tunney's Pasture de l'Églantine Street Ottawa, Ontario K1A 0K9
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© Her Majesty the Queen in Right of Canada, 1993
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© Sa Majesté la Reine du Chef du Canada, 1993
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