4 December 1989 Income Tax Severed Letter ACC8965 - Attendant Care Expenses

By services, 22 July, 2022
Official title
Attendant Care Expenses
Language
English
Document number
Citation name
ACC8965
Severed letter type
Miscellaneous
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
656681
Extra import data
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"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1989-12-04 07:00:00",
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Main text

December 4, 1989

Mr. R.A. Short General Director Tax Policy and Legislation Branch Department of Finance 140 O'Connor Street L'Esplanade Laurier 16th Floor, East Tower Ottawa, Ontario K1A OH5

Dear Al:

          Re:  Attendant Care Expenses
          In your of July 12, 1989, you asked whether the payment
of VIP benefits directly to an attendant (rather than to the
cared-for person) would be regarded by RCT as a situation where
the amounts in question would be exempt income.  Our Specialty
Rulings Directorate says "no".  A copy of their November 22, 1989
memorandum dealing with the issue is attached for your
information.
                                   Yours sincerely,
                                   B.J. Bryson
                                   Acting Director
                                   Current Amendments and
                                     Regulations Division

DWJ/jab