,rev5ue ,canada                       #a

              ,9come ,tax
            ,te*nical ,news
    
,numb] #ag
,april #bf1 #aiii

              ,9 ,? ,issue
    
,applic,n ( ,p>agraph #ha7#a77h7 (!
  ,9come ,tax ,act 6,employ;t ,9come
,loans ( ,prop]ty z a ,gift
,9come ,tax ,rul+s & ,9t]pret,ns
  ,directorate ,teleph"o ,9quiry ,s]vice
,! ,9come ,tax ,te*nical ,news is
  produc$ 0! ,policy & ,legisl,n ,bran*4
  ,x is provid$ = 9=m,n purposes only &
  does n replace ! law4 ,if y h any -;ts
  or su7es;ns ab ! matt]s 4cuss$ 9 ?
  public,n1 pl1se s5d !m to3

  ,director1 ,busi;s & ,public,ns
    ,divi.n
                                      #a
            ,te*nical ,news          a#a
  ,9come ,tax ,rul+s & ,9t]pret,ns
    ,directorate
  ,policy & ,legisl,n ,bran*
  ,rev5ue ,canada
  #be ,ni*olas ,/reet
  ,ottawa ,,on ,k#a;,a #j;,l#e
  
,! ,9come ,tax ,te*nical ,news c 2 f.d
  on ! ,rev5ue ,canada ,9t]net site at3
  _+www.rc.gc.ca_:

         ,applic,n ( ,p>agraph
     #ha7#a77h7 (! ,9come ,tax ,act
           6,employ;t ,9come
    
  ,"u p>agraph #ha7#a77h7 (! ,9come ,tax
,act1 c]ta9 social assi/.e pay;ts >e n
9clud$ :5 calculat+ a taxpay]'s 9come if
all (! 3di;ns set \ 9 ! p>agraph >e met4
,9 a4i;n1 ! am.t m/ 2 pd 6an 9dividual1
o!r ?an a tru/2 ! am.t m/ 3/itute a
social assi/.e pay;t ord9>ily made on !
basis (a m1ns1 ne$s1 or 9come te/ "u a
program provid$ = 0an ,act (          #b
         ,applic,n ( ,p>agraph       b#a
,p>lia;t or (! legislature (a prov9ce2 !
am.t m/ 2 rcvd directly or 9directly 0!
taxpay] =! b5efit ( ano!r 9dividual1 o!r
?an ! taxpay]'s sp\se or a p]son :o is
relat$ 6! taxpay] or 6! taxpay]'s sp\se2
! am.t m/ n 3/itute family all[.e or any
simil> all[.e paya# 9 respect (! o!r
9dividual2 &! o!r 9dividual m/ reside 9
! taxpay]'s pr9cipal place ( resid;e1 or
! taxpay]'s pr9cipal place ( resid;e is
ma9ta9$ = use z ! resid;e ( t o!r
9dividual4
  ,social assi/.e pay;ts >e "s"ts made
"? a non-pr(it organiz,n responsi# =
recipi5ts & fo/] homes4 ,9 ^! situ,ns1
we 7 (! view t ! r1sona# p] diem pay;ts
pd 0! non-pr(it organiz,n 7 n requir$
6be 9clud$ 9 ! 9come (! 9dividual
responsi# =! fo/] home 2c (! applic,n (
p>agraph #ha7#a77h7 (! ,act4 ,h["e1 we 7
(! view t p>agraph #ha7#a77h7 cd n apply
6! base am.t pay;ts made 0! non-pr(it
organiz,n if an employee-employ]
rel,n%ip exi/$ 2t ! organiz,n &!      #c
         ,applic,n ( ,p>agraph       c#a
9dividual responsi# =! fo/] home4 ,9 s*
cases1 we 3sid]$ ! am.ts rcvd 0!
9dividual responsi# =! fo/] home 6be
employ;t 9come taxa# "u sec;n #e (! ,act
& t p>agraph #ha7#a77h7 did n apply s9ce
! am.ts 7 n social assi/.e b5efits pd =!
b5efit ( ano!r 9dividual4
  ,we h rec5tly review$ \r posi;n & h
>riv$ at ! 3clu.n t p>agraph #ha7#a77h7
(! ,act c apply 6base am.t pay;ts made
0a non-pr(it organiz,n 6an 9dividual
responsi# =a fo/] home1 ev5 :5 ! am.t
has ! f1tures ( employ;t 9come4
,p>agraph #ha7#a77h7 /ates t ! pay;t c 2
rcvd 9directly 0! 9dividual1 &1 9 \r
view1 an am.t pd 65a# ! 9dividual
responsi# =! fo/] home 6c>e =& support !
recipi5ts1 & assi/ !m 9 ord] 6promote _!
social 9tegr,n & family 9tegr,n1 is an
am.t pd =! b5efit (! o!r 9dividual4
,h["e1 x is nec 65sure t all (! o!r
3di;ns =! applic,n ( p>agraph #ha7#a77h7
>e met4
                                      #d
         ,applic,n ( ,p>agraph       d#a
  ,canada ,p5.n ,plan 3tribu;ns >e n
requir$ 6be remitt$ 9 respect (! base
am.t pay;ts made 0! non-pr(it organiz,n4
,h["e1 employ] & employee ,employ;t
,9sur.e
--------------------------------------#b
premiums m/ 3t9ue 6be deduct$ & remitt$
on ^! am.ts4
  ,? new posi;n is e6ective immly &1 9
keep+ ) \r normal policy1 w apply 6all
future assess;ts & reassess;ts4

      ,loans ( ,prop]ty z a ,gift
    
  ,! ,de"p;t has giv5 op9ions t ! loan
(a prop]ty 6a regi/]$ *>;y cd result 9 a
gift 6! *>;y = purposes ( sec;ns #aaj.a
& #aah.a (! ,9come ,tax ,act4 ,? posi;n
0 rec5tly reconsid]$4
  ,x is n[ \r posi;n t ! loan ( prop]ty
79clud+ m"oy7 is n a gift = purposes (
sec;ns #aaj.a & #aah.a (! ,act4
,63/itute a gift1 x is g5],y "u/ood t "!
m/ 2 a volunt>y transf] ( prop]ty     #e
           ,loans ( ,prop]ty         a#b
)\t 3sid],n4 ,x is ! ,de"p;t's posi;n t
! t]m 8transf]0 has 69volve m ?an ! m]e
grant+ (a "r 6use prop]ty =a limit$
p]iod ( "t4 ,9 o!r ^ws1 a loan ( prop]ty
does n 3/itute a transf] ( prop]ty4
  ,? *ange 9 posi;n is 3si/5t )! tr1t;t
( 9t]e/-free loans 6regi/]$ *>ities4 ,t
is1 an 9t]e/-free loan 0a taxpay] 6a
regi/]$ *>;y does n result 9 a don,n
receipt 9 respect (! fair m>ket value
9t]e/ on s* a loan4
  ,3si/5t )! approa* su7e/$ = 3tribu;ns
( s]vices 9 p>agraph #ae7d7 ( ,9t]pret,n
,bullet9 ,,it-#aaj;,r#c1 ,gifts &
,(ficial ,don,n ,receipts1 "! is no?+
6prev5t a *>;y f pay+ r5t or 9t]e/ on a
loan ( prop]ty & lat] a3ept+ ! return (
all or a por;n (! pay;t z a gift1
provid$ x is return$ volunt>ily4 ,!
donor 9 s* an >range;t wd h 6a3.t =!
taxa# 9come t wd 2 r1liz$4
,? new posi;n is e6ective immly1 &1 9
keep+ ) \r normal policy1 w apply 6all
future assess;ts & reassess;ts )      #f
           ,loans ( ,prop]ty         b#b
respect 6a loan ( prop]ty made af ! date
( ? newslr4

          ,9come ,tax ,rul+s &
        ,9t]pret,ns ,directorate
       ,teleph"o ,9quiry ,s]vice
    
  ,9 a4i;n 6provid+ adv.e 9come tax
rul+s =a fee & writt5 te*nical
9t]pret,ns1 ! te*nical speciali/s 9 !
,9come ,tax ,rul+s & ,9t]pret,ns
,directorate provide a teleph"o 9quiry
s]vice 6! public = "qs on 9t]pret,n (
9come tax provi.ns4 ,taxpay]s & tax
practi;n]s %d f/ seek advice & assi/.e
on 9t]pretive matt]s at ,rev5ue
,canada's tax s]vices (fices 7,,tso74 ,?
9cludes situ,ns (a "picul> taxpay] t >e
"u review or app1l4 ,if ! ,,tso is una#
6fully respond 6a g5]al 9quiry1 ! call
may 2 direct$ 6! ,9come ,tax ,rul+s &
,9t]pret,ns ,directorate4
  ,! ,directorate a3epts calls #bd h\rs
a "d1 ) voice mail s]vice \tside      #g
            ,9come tax rul+s         c#b
busi;s h\rs4 ,6help u provide a bett]
s]vice ) \r sc>ce res\rces1 ! call] w 2
ask$ 6provide ! foll[+ 9=m,n directly 6!
rul+s (fic]1 or l1ve ! foll[+ 9=m,n 9 a
detail$ message 9 ! rul+s (fic]'s voice
mailbox3

  #a7 ! specific 9quiry1
  #b7 ! relevant provi.ns (! ,9come ,tax
    ,act1 &
  #c7 ! details (! call]'s rese>* &
    f9d+s ) respect 6! 9quiry4
  
  ,x %d 2 not$ t \r teleph"o 9quiry
s]vice is set up 6respond 6specific "qs
bas$ on 9t]pretive posi;ns previ\sly
tak5 0! ,de"p;t & n 6provide g5]al tax
9=m,n4
  ,rul+s (fic]s w return calls on a f/
-e f/ s]v$ basis dur+ busi;s h\rs1 g5],y
on ! same or next busi;s "d dep5d+ on !
volume ( calls4 ,if1 at ! \tset1 x is
cle> t an 9quiry wd require m ?an #cj
m9utes 6rese>* & respond1 ! call] w   #h
            ,9come tax rul+s         d#b
2 reque/$ 6submit ! 9quiry 9 writ+4 ,x
is expect$ t a "picul> teleph"o 9quiry
%d n require m ?an #cj m9utes (! (fic]'s
"t4 ,! (fic] w p]=m a se>* "? ! ,9come
,tax ,rul+s & ,9t]pret,ns ,directorate's
rese>* database 6det]m9e :e!r ! issues
at h& h previ\sly be5 a4ress$4 ,:5 !
situ,n or a simil> situ,n has previ\sly
be5 a4ress$ 9 writ+1 ! (fic] w relay !
response 6! 9quir]4 ,:5 ! situ,n has n"e
be5 a4ress$ 9 writ+1 ! call] w 2 ask$
6write 9 6obta9 an answ]4 ,9 ? way1 !
issue w rcv appropriate rese>* & review
&! response w 2 publiciz$ s t o!rs w
b5efit f ! answ]4 ,x %d 2 not$ t a s"e$
v].n ( all writt5 responses is plac$ 9 !
,9come ,tax ,rul+s & ,9t]pret,ns
,directorate's rese>* database & may 2
3sult$ at tax s]vices (fices' r1d+
rooms4
--------------------------------------#c
  ,-m]cial tax publi%]s al h ? mat]ial
availa# 9 _! s]vices4
                                      #i
            ,9come tax rul+s         a#c
  ,rul+s (fic]s >e speciali/s 9 _!
respective >1s ( 9come tax,n4 ,!y w 2 z
help;l z possi# & w 4cuss ! issues :5
appropriate b :5 ! "q has n"e be5
a4ress$ 2f1 x m/ 2 submitt$ 9 writ+ 6rcv
a fully 3sid]$ response4
  ,! teleph"o numb] = 9quiries is
7#fac7 #ieg-hiec4















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