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 the Agency's per kilometre rate for vehicle expenses in connection with medical travel is reasonable.
Position: Reference was made to the Agency's new policy announced in a news release dated December 14, 1999.
Reasons: The Agency's new policy appeared to address the writer's concerns.
XXXXXXXXXX J. Gibbons
5-992912
January 11, 2000
Dear XXXXXXXXXX:
We are replying to your letter of October 22, 1999, in which you expressed concerns about the Canada Customs and Revenue Agency's (CCRA) policy regarding the per kilometre rate allowed for vehicle expenses incurred with respect to medical travel. You are of the view that the per kilometre rate currently allowed by the Agency when receipts are not available does not adequately reflect the actual costs incurred by an individual using his or her own vehicle in these situations.
On December 14, 1999, the Agency issued a news release which announced changes to the rules for calculating travel expenses for purposes of determining, among other things, an individual's medical expense tax credit. These announced changes appear to address the concerns raised in your letter. You can find this New Release, as well as an accompanying fact sheet, on the CCRA Web site at: www.ccra-adrc.gc.ca.
We trust that our comments will be of assistance.
Yours truly,
John Oulton
Manager
Business, Property &
Employment Income Section
Income Tax Rulings Directorate
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