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.
Principal Issues: Can an annuitant of a RRIF object to an assessment of Part XI tax?
Position: No.
Reasons: Law. The taxpayer subject to Part XI is the trustee of the RRIF, not the annuitant (Sec. 207). Therefore only the trustee can file a Notice of Objection to the Part XI tax.
Signed on January 17, 1999
XXXXXXXXXX
Dear XXXXXXXXXX:
The Honourable Martin Cauchon, Minister of National Revenue, has asked me to reply to your letters of September 21 and October 14, 1999, concerning the application of Part XI of the Income Tax Act to your Registered Retirement Income Fund (RRIF). I am also replying to your letter of November 6, 1999, addressed to Mr. Rob Wright, Commissioner of the Canada Customs and Revenue Agency (CCRA). Reference is also made to copies of your correspondence to other CCRA officials. The office of the Honourable Anne McLellan, Minister of Justice and Attorney General of Canada, also sent a copy of your correspondence to Mr. Cauchon on December 8, 1999. As you may be aware, on November 1, 1999, Revenue Canada became the CCRA.
I have read a copy of the letter sent to you on November 9, 1999, by Mr. Reid Corrigall, Director of the Calgary Tax Services Office, which clearly explains why the tax was paid by the administrator of your IRRIF. As Mr. Corrigall stated in his letter, the Part XI return is filed by the trust or corporation which administers the RRIF and thus it is the trust or corporation that is required by the Act to file a notice of objection to the assessment. There is nothing further the Canada Customs and Revenue Agency can do at this time.
I trust this explains the CCRA's position.
Yours sincerely,
Bill McClosky Assistant Commissioner Canada Customs and Revenue Agency
G. Kauppinen
957-8971
992834
1999-000722
December 6, 1999