| 19(1) | 3-2475 |
| G. Thornley | |
| (613) 957-2101 |
June 1, 1989
19(1)
This is in reply to your letter of April 28, 1989, requesting an advance income tax ruling on behalf of the above noted Council.
As discussed with 19(1) of your office on May 18, 1989, we are unable to rule on completed transactions, such as the establishment on the 19(1) of a head office and payroll office for the Council.
As the other issues raised in your letter are more properly related to the function of payroll audit, we are referring your correspondence to the Victoria district Office for consideration for these issues.
As discussed, the deduction and remittance of taxes on exempt income is generally not required but whether or not the salaries and wages of the council's employees working in 19(1) are taxable is not free from doubt.
Your remittance of $150.00 should be returned to you shortly.
Yours truly,
for DirectorSmall Business and General DivisionSpecialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch