4 December 1989 Ruling F3113 F - Attendant Care Expenses

By services, 18 January, 2022
Official title
Attendant Care Expenses
Language
French
CRA tags
n/a
Document number
Citation name
F3113
Severed letter type
Ruling
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
630026
Extra import data
{
"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1989-12-04 07:00:00",
"field_tags": []
}
Main text

December 4, 1989

Mr. R.A. Short D.W. Joy
General Director 957-2083
Tax Policy and Legislation Branch
Department of Finance BY HAND
140 O'Connor Street
L'Esplanade Laurier F-3113/3413
16th Floor, East Tower
Ottawa, Ontario K1A OH5

Dear Al:

Re:  Attendant Care Expenses

In your of July 12, 1989, you asked whether the payment of VIP benefits directly to an attendant (rather than to the cared-for person) would be regarded by RCT as a situation where the amounts in question would be exempt income.  Our Specialty Rulings Directorate says "no".  A copy of their November 22, 1989 memorandum dealing with the issue is attached for your information.

Yours sincerely,

B.J. Bryson Acting Director Current Amendments andRegulations Division

DWJ/jab