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.
| |
June 18, 1990 |
| Audit and Investigations |
Head Office |
| Training Program Division |
Specialty Rulings |
| Centre for Career Development |
Directorate |
| Room 315, 460 O'Connor Street |
C.R. Bowen |
| Vince Renda |
957-2096 |
| Manager |
| |
Your File No. HBI-3933-9 Our File No. 7-4830 (900226)Subject: Research Guide on Subsection 13(6) |
We are writing in reply to your memorandum of March 21, 1990 addressed to Mr. B. Buetow, Publications Division, wherein you requested an opinion as to the application of subsection 13(6) of the Income Tax Act (the "Act") during the normal three year assessing period allowed to the Minister under paragraph 152(4)(c) of the Act.
Our Comments
At the time that subsection 13(6) of the Act was introduced, the time limits for the Minister to assess and reassess taxes and penalties were contained in paragraphs 152(4)(a) and (b) of the Act. However, as a result of changes to subsection 152(4) of the Act applicable after April 19, 1983, paragraph (b) was modified and became paragraph (c), and there was new wording introduced for paragraph (b). Unfortunately, the corresponding adjustment was not made to subsection 13(6) of the Act to include references to all paragraphs in subsection 152(4) of the Act. This oversight has been brought to the attention of the Department of Finance.
It is our understanding that the intent of subsection 13(6) of the Act is to allow the Department to make a direction thereunder with respect to any of the taxation years in which the Minister may make an assessment or reassessment under any of the paragraphs of subsection 152(4) of the Act. This allows the Minister to make a direction is a current taxation year being reassessed, rather than reassess the prior taxation year in which the misclassification took place when there is no other reassessing action being taken for that prior year.
We trust that these comments will be of assistance.
ChiefMerchandising, Manufacturing and Construction SectionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch
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