September 13, 1989
| Mr. L. Farber, Director, | Sandy Parnanzone |
| Legislation Division, | 957-9232 |
| Department of Finance, | |
| L'Esplanade Laurier, | |
| 140 O'Connor Street, | |
| Ottawa, Ontario | |
| K1A 0G5 |
Dear Mr. Farber:
Re: Tax Remission Request 19(1)
We are enclosing a copy of the memorandum of August 31, 1989 addressed to Mr. R.J.L. Read, A/Assistant Deputy Minister, Legislative and Intergovernmental Affairs Branch by Mr. R.A. D'Avignon, Assistant Deputy Minister, Appeals Branch, which outlines the tax issues, the disallowance of claims for child care and moving expenses, 19(1)
Bill C-28 proposes an amendment to extend the deduction for amounts paid for child care services outside Canada and expenses incurred to move to or from a location outside Canada to individuals who, while no longer physically present in Canada, continue to be resident for tax purposes. While the situations that resulted in the present appeals by the 19(1) are those envisaged by the proposed tax amendment, the 19(1) cannot avail themselves of the amendment since its proposed application is to 1989 and subsequent taxation years.
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A reply at your earliest convenience would be appreciated.
Yours sincerely,
R.E. Thompson, A/DirectorTechnical InterpretationsDivisionLegislative and IntergovernmentalAffairs Branch