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.
| |
November 7, 1990 |
| L.C. Tremblay |
Business and |
| Director |
General Division |
| Appeals and Referrals Division |
Bill Guglich |
| Appeals Branch |
(613) 957-2102 |
| Attention: E. Short |
8-902893 |
SUBJECT: 24(1)
This is in reply to your memorandum of October 16, 1990, concerning the application of subsections 159(2) & (3) to a court appointed receiver in a divorce proceeding.
24(1)
You requested our comments regarding the following unresolved issues:
1. Must a responsible representative have control over all of the, property of a person in order for subsections 159(2) and (3) to apply?
2. Has a "distribution" taken place? More specifically, were the 24(1)
Our Views
1. Our views remain as stated in our letter dated July 31, 1986, (a copy of which was attached to your memorandum). It is our view that where the responsible representative does not have control of all the property of another person subsection 150(3) of the Act would not apply. However subsections 159(2) & (3) may apply even though the responsible representative does not have control over all the assets of the other person. Note the reference in subsection 159(2) to "a property ...... of another person".
2. We agree that payments on account of a debt would not be considered distributions for purposes of subsections 159(2) & (3).
24(1) 21(1)(a) 21(1)(b)
We trust this will be of assistance to you.
Your orange appeal file and reference material is enclosed.
R.J.L. ReadDirector GeneralRulings DirectorateLegislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1990
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© Sa Majesté la Reine du Chef du Canada, 1990
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