| February 2, 1990 | |
| Winnipeg District Office | Head Office |
| Assessing Division | Specialty Rulings |
| Taxpayer Services Section | Directorate |
| G. Ozols | |
| Dave Barlow | (613) 957-2139 |
| File No. 7-4145 |
Subject: 24(1)
This is in reply to your memorandum of July 18, 1989, concerning the tax treatment 24(1)
We receive a further inquiry on this question from the Edmonton District Office and we have attached a copy of our reply to them for your reference. Briefly, it is our opinion that these payments are taxable under the Income Tax Act in the hands of the recipients who may claim appropriate reasonable expenses. However, it is now our position that T4-A slips should be issued.
Please also find attached for your reference copies of previous correspondence on this subject.
We trust that this information will be of assistance to you.
for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch