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.
David R. Sénécal (613) 993-7295
XXXX
July 17, 1984
Dear Sirs:
This is in reply to your letter of July 4, 1984 concerning the application of section 48 of the Income Tax Act (the "Act") .
As discussed during our telephone conversation of July 14, 1984 XXXX Senecal), it is our opinion that the portion of a payment of a superannuation or pension benefit not subject to tax under Part XIII of the Act pursuant to subparagraphs (v) and (vi) of paragraph 212(1)(h) of the Act would nevertheless be considered as a "payment described in paragraph 212(1)(h) " for the purpose of paragraph 48(1)(b) of the Act.
We trust that this is the information that you require.
Yours truly,
for Director Non-Corporate Rulings Division DS/ag
48(1)
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1984
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, 1984
Email this Content