Dear Sirs:
This is in reply to your letter of July 12, 1991 in which you asked us for our views on whether subsection 6(6) of the Income Tax Act (the Act) applies with respect to a particular fact situation.
24(1)
Confirmation of the tax consequences of proposed transactions will only be provided in response to a request for an sdvance income tax ruling. The procedures for requesting an advance income tax ruling are set out in Inforrnation Circular 70-6R2. We are, however, providing you with the following general comments pursuant to our telephone conversation on August 23, 1991.
For the Department's general position on subsection 6(6) of the Act, we refer you to Interpretation Bulletin IT-9lR3 entitled "Employment at Special or Remote Work Sites."
It is our view that the exclusion of an amount from an individual's income under subsection 6(6) will not be denied solely on the basis that the individual is a non-resident from an overseas country. It is also our view that it is possible for a city such as Toronto to qualify as a "special work site" for the purposes of subsection 6(6) of the Act.
However, notwithstanding the foregoing comments, the requirements set out in paragraph 2 of IT-9lR3 must be satisfied for subsection 6(6) to apply.
We hope that the foregoing comments are of assistance to you.
Yours truly,
for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch