22 January 1990 Income Tax Severed Letter AC74521 - Overseas Employment Tax Credit (OETC)

By services, 22 July, 2022
Official title
Overseas Employment Tax Credit (OETC)
Language
English
Document number
Citation name
AC74521
Severed letter type
Miscellaneous
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
656366
Extra import data
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"field_release_date_new": "1990-01-22 07:00:00",
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Main text

JAN 22 1990

Appeals Branch                               Specialty Rulings
                                               Directorate
                                             K.B. Harding
                                             (613) 957-2129
Attention:  M. Lalonde
Overseas Employment Tax Credit (OETC)        7-4521

This is in reply to your Round Trip Memorandum of November 20, 1989 to which you attached a photocopy of a letter from the Minister of Finance in which he advised a taxpayer that he intended to amend Section 122.3 of the Income Tax Act (the "Act") to allow an OETC to individuals who were employed in international waters effective for the 1985 and subsequent taxation years.

                               21(b)

for Director Reorganizations and Non-Resident Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch