| Hamilton District Office | Head Office |
| C.A. Curley | Rulings Directorate |
| Chief of Verifications | R.B. Day |
| and Collections | (613) 957-2136 |
| File No. 911437 |
SUBJECT: 19(1) Application of ITAR 19 24(1)
Further to our telephone conversation of June 3, 1991, we are forwarding a copy of the request for an advance income tax ruling dated May 3,1991 submitted on this taxpayer's behalf by
24(1)
24(1)
He will, in due course, be forwarding copies of the LTD plan plus any amendments thereto, for your determination as to whether the plan qualifies as an exempt plan or an amended plan as discussed in IT-428.
Our Comments
From our review of the relevant documentation attached to the ruling request, it is our view that 19(1) letter of February 4, 1991, establishes the fact that the "event" (as discussed in paragraph 3 of IT-428) that caused the taxpayer's current disability occurred prior to 1974. As a consequence, whether or not the taxpayer receives 100% of his disability benefits tax free, or apportioned on the basis discussed in paragraph 21 of IT-428, will depend on the status of the LTD plan.
Should you require further information in this regard, please contact the writer.
for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch