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.
Subject: ALLOWANCE FOR SPECIAL CLOTHING Section(s): 6(1)(b)]
Mr.J. Plomp, Superintendent
Officer in Charge
Compensation Branch
Royal Canadian Mounted Police RE4255
1200 Vanier Parkway D. Zion
Ottawa, Ontario
K1A 0R2
January 9, 1992
Dear Mr. Plomp:
I am writing in response to your letter of December 23, 1991 and further to our telephone conversations on the same date regarding the source deductions reporting and withholding requirements relating to plain clothes allowances for police officers.
It is now the Department's position that where a reasonable allowance or a reimbursement of costs incurred to purchase and clean special clothing is paid to employees engaged in full-time plain clothes duty, such an amount will be considered a reimbursement of expenses and, therefore, not taxable.
As stated in Mr. Fuoco's December 17, 1991, letter to you based on the information provided to the Department, the plain clothes allowance provided to members on full-time plain clothes duty would be considered an allowance in respect of special clothing used in the course of their employment. No deductions at source, nor T4 Supplementary reporting would be required provided that the allowance is utilized for the purchase of this special clothing.
In those cases where members receive a per-diem allowance for occasional plain clothes duty, the amounts will be considered taxable and subject to deduction and reporting in the regular manner.
I trust that this is the information you require.
P. Remillard
Chief
DO/TC Support Services Section
- c. c. Paul Fuoco Business and General Division Rulings Directorate Legislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1992
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© Sa Majesté la Reine du Chef du Canada, 1992
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