Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ADRC.
Principal Issues: Whether certain administrative guidelines were ever developed.
Position: No.
Reasons: Responsible area has confirmed that guidelines were not developed.
October 4, 2002
Halifax Tax Services Office
1256 Barrington Street
P.O. Box 638
Halifax NS B3J 2T5
Attention: Herb Minard, Team Leader
2002-015942
Subsection 104(4) of the Income Tax Act and Document Number 931305
We are writing in reply to your memorandum of August 26, 2002, concerning document number 931305.
That document states, in part, "...the Department is currently considering whether to provide administrative relief to such trusts [a registered charity or a non-profit organization] from the application of subsection 104(4) of the Act."
We understand that you have an enquiry from a local practitioner who would like to know whether an administrative policy was ever developed.
The Trusts Section of the Rulings Directorate is not the section that would develop such a policy. That would have been undertaken by what is now the Pension and Trusts Section of the Individual Returns and Payment Processing Directorate. We have consulted with them and they have advised that no administrative policy was ever developed.
We trust this will enable you to respond to your enquiry.
Yours truly,
T. Murphy
Manager
Trusts Section
International and Trusts Division
Income Tax Rulings Directorate
Policy and Legislation Branch