18 April 1991 Income Tax Severed Letter

By services, 22 July, 2022
Language
English
Document number
Severed letter type
Miscellaneous
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
657363
Extra import data
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"menu:://Federal Income Tax [CCH Tax ]/Tax Window Files/Tax Window Files/Tax Window Files/1990s/1991 [MA91_339 - 903198]/AP91_166 — Deductible Travelling Expenses"
],
"field_proprietary_citation": [],
"field_release_date_new": "1991-04-18 08:00:00",
"field_tags": []
}
Main text
Minister/DM's Office               YS-91-2424T
Central Records
Author
Section Chief
D.O. (?)
Research File
Subject or Corporate Case File
Return to Rulings, Room 303, Metcalfe Building
                                   April 18, 1991
          19(1)

Dear 19(1)

           I am writing in response to your letter of March 11,
1991 regarding concerns   24(1)

Travel between an employee's home and regular work location is considered personal commuting, the costs of which are not considered a deductible travelling expenses. The employer's place of business is considered to be the place where the employee usually works for his employer 24(1)

The Income Tax Act does not contain a provision to provide the tax assistance that your constituents desire. Inclusive of such provision would require a legislative amendment to the Income Tax Act. I have, therefore, forwarded a copy of this correspondence to the Honourable Michael Wilson, Minister of Finance who is responsible for legislative amendments.

I trust this information will assist you in replying to your constituents.

                                        Yours sincerely
                                        Otto Jelinek

c.c. The Honourable Michael Wilson Minister of Finance

Sandra Short
957-2134
(YS91-2424T)
April 9, 1991                                              000166