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: Referral of the taxpayer's enquiry to the International Taxation Services Office for their action.
Position: N/A
Reasons: N/A
XXXXXXXXXX 2000-000521
G. Moore
February 10, 2000
Dear XXXXXXXXXX:
Re: Your and Your Spouse's 1998 Income Tax Returns
This is in reply to your letter of January 24, 2000, regarding the assessment of your and your wife's 1998 income tax returns.
In your letter, you indicate that you and your wife, XXXXXXXXXX, have been non-residents for tax purposes since XXXXXXXXXX. You indicate that you paid instalments of $XXXXXXXXXX for 1998 for your wife. As you believed that there would be no taxes payable and that you and your wife would have no balance owing on your returns, you and your wife filed your returns late in the year. Upon the assessments of your and your wife's 1998 returns, you owed $XXXXXXXXXX and your wife is entitled to a refund of $XXXXXXXXXX. You indicate that you have a balance owing because you were not allowed personal tax credits. You also believe it is unfair that you were charged penalties of $XXXXXXXXXX and interest of $XXXXXXXXXX while your wife only received instalment interest of $XXXXXXXXXX. You also indicate that your wife has not received her refund cheque yet.
With respect to personal tax credits, we would like to mention that a non-resident of Canada may be entitled to claim personal tax credits if the non-resident has included at least 90% of his or her net world income on his or her Canadian income tax return for the year.
As you and your wife were non-residents for the 1998 taxation year, your concerns will be addressed by the International Taxation Services Office. We have forwarded your letter to that Office. Officials at that Office may be reached by writing to 2204 Walkley Road, Ottawa, Ontario, K1A 1A8, or by telephoning collect (613) 952-3741.
Yours truly,
J. Wilson
for Director
Business and Publications Division
Income Tax Rulings Directorate
Policy and Legislation Branch
??
- 2 -
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, 2000
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, 2000