Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
DM'S OFFICE (2) DM# 95-0614D
ASSOCIATE DEPUTY MINISTER (1)
ADM'S OFFICE (2)
RETURN TO 15TH FLOOR, ALBION TOWERS
June 20, 1995
XXXXXXXXXX
Dear XXXXXXXXXX:
I am writing in response to your letter of April 25, 1995, in which you request clarification of a number of issues relating to tax credits under federal and Ontario income tax legislation and the Corrections and Conditional Release Act.
The legislation governing the determination of entitlement to the Goods and Services Tax (GST) credit specifies that an individual who was confined to a prison on December 31 of a given year, and had been so confined for at least six months in that year, is not eligible to receive the credit based on that taxation year. However, this does not preclude an individual who is currently incarcerated from receiving payments of the credit that were based on a taxation year during which he or she did not meet the above criteria.
You have also raised a number of issues on policies which do not fall within the purview of Revenue Canada. Questions concerning the tax policy reasons for excluding certain individuals from qualifying for the GST credit should be directed to the Department of Finance, L'Esplanade Laurier, 140 O'Connor Street, Ottawa, Ontario K1A 0G5. Your enquiries regarding the Ontario Property Tax Credit and Ontario Sales Tax Credit should be directed to Mr. Skip Pothier, Senior Manager, Legislation, Tax Credits and Grants Branch, at the Ontario Ministry of Finance, 5th Floor, 33 King Street West, Oshawa, Ontario K1H 8H8. The Solicitor General's Office has the responsibility for the Corrections and Conditional Release Act. May I suggest you forward your concerns to Correctional Service Canada, Sir Wilfrid Laurier Building, 340 Laurier Avenue, Ottawa, Ontario K1A 0P8.
I would like to thank you for bringing this matter to my attention and I trust that the information I have provided is helpful.
Yours sincerely,
Pierre Gravelle, Q.C.
D. Zion
957-2131
June 6, 1995
4-951291
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© Her Majesty the Queen in Right of Canada, 1995
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© Sa Majesté la Reine du Chef du Canada, 1995
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