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 29, 2000
The Honourable Jane Stewart, P.C., M.P.
Minister of Human Resources Development
House of Commons
Ottawa, Ontario
KiA 0A6
Dear Colleague:
I am replying to your letter of May 18, 2000, addressed to the Honourable Elinor Caplan, Minister of Citizenship and Immigration, on behalf of your constituent, XXXXXXXXXX, regarding his concern that immigrants are not allowed to deduct moving expenses relating to their move to Canada. Ms. Caplan sent me a copy of your correspondence on October 20, 2000.
Under the Income Tax Act, one of the general requirements for claiming moving expenses is that the taxpayer must move between two locations in Canada. As a result, moving expenses incurred in moving to or from Canada are generally not deductible.
The role of the Canada Customs and Revenue Agency is to administer and enforce the Act as passed by Parliament. The concerns raised in your constituent's letter relate to tax policy, which is the responsibility of the Department of Finance. It was therefore appropriate that you also sent a copy of your constituent's concerns to the Honourable Paul Martin, Minister of that department.
I appreciate being made aware of your constituent's concerns.
Yours sincerely,
Martin Cauchon