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.
XXXX
M. Evans
November 23, 1981
Dear XXXX
This is in reply to your letter of September 17, 1981, concerning moving expenses of elementary and secondary school teachers who participate in a one year post-to-post exchange program with other countries.
These teachers are not permitted to deduct their and their family's travel expenses for income tax purposes, whereas, teachers employed by a university, the military or a province are permitted to do so. It is your view that this legitimate deduction is denied to these educators only because school boards are not recognized as being a level of government yet they exist and function by delegation of authority to them by the provinces in which they are situated. In your view, the fact that few teachers can afford the increasing travel costs is threatening the entire teacher exchange program.
We consider that these teachers will be residents of Canada since they do not sever their residential ties with Canada and their stay abroad is brief. As such, they are not entitled to claim moving expenses under the existing provisions of the Income Tax Act (the Act). The Act does provide for a deduction of moving expenses in the case of members of the armed forces, officers or servants of the federal or provincial governments and those serving under one of Canada's inter- national development assistance programs, if these taxpayers otherwise meet the moving expense provisions. It appears to us that university exchange teachers in similar circumstances would not be entitled to moving expenses.
It is our understanding that school boards as presently constituted are not a level of provincial government and, therefore, these teachers are not officers or servants of a provincial government.
This matter was previously referred to the Department of Finance for their consideration since recognition of school boards as a level of provincial government would require a change in the law. As you may know, this Department is only responsible for the administration of the provisions of the Act as currently in force.
We regret our reply could not be more favourable.
Yours truly,
Director-General Non-Corporate Rulings and Publications Directorate
62(1) 63.1 250(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, 1981
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, 1981
Email this Content