18 January 1990 External T.I. 59160 F - Income from Employment

By services, 18 January, 2022
Official title
Income from Employment
Language
French
CRA tags
n/a
Document number
Citation name
59160
Severed letter type
Technical Interpretation - External
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
630337
Extra import data
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"field_proprietary_citation": [],
"field_release_date_new": "1990-01-18 07:00:00",
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Main text
19(1) File No. 5-9160
  A. Humenuk
  (613) 957-2135

January 18, 1990

Dear 19(1)

We are replying to your letter of November 25, 1989, concerning the 24(1) Reference is also made to our telephone conversation of December 7, 1989  19(1)/Humenuk).

24(1)

A payment need not necessarily be for services rendered in order to be considered income from employment. Income from employment also includes any amount received in respect of, in the course of or by virtue of employment.  24(1)

24(1)

We trust this clarifies our position.

Yours truly,

for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch

c.c.  Toronto District Office