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.
| 19(1) |
File No. 5-9703 |
| |
J.D. Jones |
| |
957-2104 |
April 23, 1990
19(1)
Re: Ex Gratia Payment Japanese-Canadian Redress Agreement
This is in reply to your letter of March 2, 1990, wherein you requested information with respect to the above-noted payment in order to complete the filing of your 1989 income tax return.
We advise that the ex gratia payment received by you from the Government of Canada under the agreement entitled "Agreement between the Government of Canada and the National Association of Japanese Canadians" is a non-taxable receipt which need not be reported by you on your income tax return. In addition, there are no forms or other information required to be submitted with your tax return in order to receive this treatment.
We trust our comments are of assistance to you.
Yours truly,
for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch
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© Her Majesty the Queen in Right of Canada, 1990
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, 1990
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