| 19(1) | 5-901491 |
| R.B. Day | |
| (613) 957-2136 | |
| EACC9439 |
July 13, 1990
19(1)
We are writing in reply to your letter of June 28, 1990, wherein you requested that we confirm your understanding that the Province of Ontario no longer levies gift tax on individual residents.
As we understand it, you are planning to make cash gifts to younger relatives of yours who are Ontario residents. You are, therefore, requesting official confirmation that the Ontario Gift Tax has been repealed.
Our Comments
We reviewed the Statutes of Ontario (1979) and noted that the Ontario Gift Tax was repealed effective April 11, 1979. Since official confirmation of this fact may only be obtained from the Province of Ontario, we suggest that you write for official confirmation to:
Ontario Ministry of Revenue33 King Street West Oshawa, Ontario L1H 1A1
We trust that this will be of assistance to you.
Yours truly,
for Director Business and General Division Rulings DirectorateLegislative and Intergovernmental Affairs Branch