| November 15, 1989 | |
| Mr. R.C. Shultis | Current Amendments and |
| Director | Regulations Division |
| Publications Division | R.D. Weil/957-2066 |
| Attention: Mr. R.A. Primeau | F-3297 |
Interpretation Bulletin Project Number 1661 Non-resident Individuals - Taxable Income Earned in Canada and Non-refundable Tax Credits Revision of IT-171R
As requested in your memorandum of September 22, 1989, we have reviewed the proposed revision to IT-171R and have no comments with respect to policy matters, current or pending, that are relevant to positions taken therein. A few suggestions of a general nature are as follows:
1. Since the bulletin only deals with deductions and credits under section 115, the heading might be changed to:
"Non-resident Individuals - Deductions in Computing Taxable Income Earned in Canada and Non-refundable Tax Credits".
2. The section reference at the end of paragraph 8 should read paragraph 110(1)(f) rather than section 115.
3. Since Bill C-139 converted some Division B deductions (e.g. - tuition fees, U.I. premiums) into tax credits which are now discussed in this IT, it may be helpful to readers to state in paragraph 4 that non-residents are also entitled to certain deductions in computing income (e.g. - maintenance and alimony, moving expenses, child care, RRSP contributions, etc.) which are discussed in the current version of IT-420.
B.J. BrysonActing DirectorCurrent Amendments andRegulations Division
RDW/jab