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.
MINISTER/DM'S OFFICE Y.S. 95-04688M ADM'S OFFICE CENTRAL RECORDS MINISTERIAL CORRESPONDENCE SECTION RETURN TO 15TH FLOOR, ALBION TOWERS
July 14, 1995
XXXXXXXXXX
Dear XXXXXXXXXX:
The Honourable David Anderson, Minister of National Revenue, has asked me to reply to your letter of June 18, 1995, concerning a recent media report on travel allowances paid to foreign service officers.
Allowances received by an employee are generally taxable under the Income Tax Act unless specifically excluded from income. Representation or other special allowances received by government employees serving abroad are among those allowances specifically excluded.
I would like to assure you that Revenue Canada treats all taxpayers in accordance with the law.
As amendments to the Income Tax Act are the responsibility of the Department of Finance, I am referring your correspondence to the Deputy Minister of Finance, Mr. David A. Dodge, for his consideration.
I appreciate being made aware of your concerns.
Yours sincerely,
Pierre Gravelle, Q.C.
D. Zion
957-2140
June 30, 1995