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.
November 30, 1999
XXXXXXXXXX
Dear XXXXXXXXXX:
The Honourable Martin Cauchon, Minister of National Revenue, has asked me to reply to your letter of September 10, 1999, concerning the federal political contribution tax credit provisions of the Income Tax Act. As you may be aware, on November 1, 1999, Revenue Canada became the Canada Customs and Revenue Agency (CCRA).
In your letter, you raised questions on the appropriateness of certain fundraising activities carried out by provincial political parties and other related groups, in the province of XXXXXXXXXX. The Act provides a federal income tax credit for contributions made to a registered political party or a candidate for election to the House of Commons. The rules in the Act, however, do not govern the manner in which registered political parties solicit or spend funds. The role of the CCRA is to ensure that the political contribution credit is given for bona fide contributions that are supported by the appropriate receipts.
Since the rules governing registered federal political parties are set out in the Canada Elections Act, I have forwarded a copy of our correspondence to the Chief Electoral Officer, Mr. Jean-Pierre Kingsley, so that he may be aware of your concerns.
I trust this satisfactory.
Yours sincerely,
Bill McCloskey Assistant Deputy Minister Policy and Legislation Branch
c.c. Mr. Jean-Pierre Kingley
Chief Electoral Officer
Elections Canada