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: Will an ex-gratia payment for British groups who were held prisoner by the Japanese during world war two be taxable in Canada.
Position: No
Reasons: The payment is not income from a source for purposes of the Act. They are also likely received on account of personal injury and thus not taxable.
XXXXXXXXXX 2001-006908
J. E. Grisé
March 7, 2001
Dear XXXXXXXXXX:
Re: Ex-gratia Payment
This is in reply to your letter of January 31, 2001, concerning an ex-gratia payment for British groups who were held prisoner by the Japanese during world war two.
In our view, such a payment is not subject to tax under the Income Tax Act.
Yours truly,
John Oulton, CA
for Director
Business and Partnerships Division
Income Tax Rulings Directorate
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