12 December 2013 Ministerial Correspondence 2013-0512621M4 - Income averaging for professional artists

By services, 28 November, 2015
Bundle date
Official title
Income averaging for professional artists
Language
English
Document number
Citation name
2013-0512621M4
Severed letter type
Ministerial Correspondence
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
362396
Extra import data
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Main text

Principal Issues: Client requests changes to bulletins to put into effect the proposals on income averaging for professional artists.

Position: General comments provided

Reasons: Previous position

XXXXXXXXXX

December 12, 2013

Dear XXXXXXXXXX:

I was pleased to meet with XXXXXXXXXX's representatives and appreciate your correspondence of November 18, 2013, outlining the proposals on income averaging for professional artists. I will review and discuss these proposals with my colleagues.

The Canada Revenue Agency administers and enforces the Income Tax Act. The interpretation bulletins are an interpretation of the law as it exists. Generally, changes to the bulletins reflect a change made to the underlying law. Any change to the Act has to be proposed by the Minister of Finance and approved by Parliament. I am, therefore, sending a copy of our correspondence to the Honourable James M. Flaherty, Minister of Finance, for his consideration.

I trust the information I have provided and the referral are helpful.

Yours sincerely,

Kerry-Lynne D. Findlay, P.C., Q.C., M.P.

c.c.: The Honourable James M. Flaherty‚ P.C.‚ M.P.
Minister of Finance
House of Commons
Ottawa ON  K1A 0A6

George A Robertson
(905) 721-5196
2013-051262