Principal Issues: Requesting clarification of previous letter 2006-021522. Is the deduction under subparagraph 110(1)(f)(v) available only to RCMP police officers, and only to those of commissioned rank?
Position: No
Reasons: The deduction is available to all members of the Canadian Forces and all police officers of the various police forces in Canada (including "peace officers" under the RCMP Act), providing they meet all the remaining criteria in that subparagraph.
J.W. Nikita, Superintendent International Peacekeeping Branch Royal Canadian Mounted Police 1200 Vanier Parkway 2007-022165 Ottawa, Ontario S.E. Thomson K1A 0R2 (613) 957-2122
April 15, 2009
Dear Superintendent Nikita:
Re: Deduction for employment on high-risk missions
This is in reply to your letter of January 5, 2007 in which you ask for clarification of our letter of November 23, 2006 to Sergeant Lutwick (document 2006-021522). We apologize for the delay in responding to your letter.
In our letter to Sergeant Lutwick, we said that a civilian member of the RCMP deployed on a high-risk mission would not be entitled to the deduction under subparagraph 110(1)(f)(v) of the Income Tax Act (the "Act"). Moreover, we specified that the deduction is restricted to members of the Canadian Forces and police officers. We said that in order to qualify, a member of the RCMP must be an "officer" as defined in the Royal Canadian Mounted Police Act. You request clarification whether the deduction is available only to the RCMP force, and whether it is available only to "commissioned" officers.
In our letter to Sergeant Lutwick, it was not our intention to imply that the deduction is available only to the RCMP force or to "commissioned" officers thereof. In our view, all members of the Canadian Forces and all police officers of the various police forces in Canada, of all ranks, including persons who are "peace officers" for the purposes of the Royal Canadian Mounted Police Act, would qualify for the deduction under subparagraph 110(1)(f)(v) of the Act, providing they meet all the remaining criteria in that subparagraph.
We trust that we have been of some assistance.
Yours truly,
Olli Laurikainen, C.A.
For Director
International & Trusts Division
Income Tax Rulings Directorate