We have translated 6 more CRA interpretations
1 July 2025 - 11:30pm
Email this ContentWe have translated a further 6 CRA interpretations released in June of 2000. Their descriptors and links appear below.
These are additions to our set of 3,240 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 25 years of releases of such items by the Directorate. These translations are subject to our paywall (applicable after the 5th of each month).
| Bundle Date | Translated severed letter | Summaries under | Summary descriptor |
|---|---|---|---|
| 2000-06-23 | 12 June 2000 External T.I. 2000-0013555 F - construction - asphalte | Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (c) | application to operation of producing asphalt and using it both in laying it on roads and selling it |
| 23 May 2000 Internal T.I. 2000-0015647 F - DONATIONS D'ACTIONS A UN EMPLOYE-CLE | Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | gift of shares by sole shareholder to key employee likely would engage s. 6(1)(a) rather than the s. 69 gift rules | |
| 7 June 2000 Internal T.I. 2000-0017987 F - TRAVAIL A DOMICILE SUR UNE RESERVE | Other Legislation/Constitution - Federal - Indian Act - Section 87 | if a status Indian works at home because of being allowed by the employer to do so rather than being obligated to do so, the exemption will not apply | |
| 14 June 2000 Internal T.I. 2000-0018517 F - ASSURANCE POUR MALADIE REDOUTÉE | Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) - Subparagraph 6(1)(a)(i) | likely inapplicability of the exemption for non-illness portion of travel coverage | |
| 14 June 2000 Internal T.I. 2000-0021237 F - VALEUR RELATIVE D'UN JUGEMENT | General Concepts - Stare Decisis | the Agency was not bound to amend a return based on a favourable Informal Procedure judgment rendered to a taxpayer in similar circumstances | |
| Income Tax Act - Section 152 - Subsection 152(1) | Agency not bound to accept an amended return based on a favourable informal TCC decision re similar facts | ||
| 11 May 2000 External T.I. 1999-0009935 F - Droit recevoir allocations et emigration | Income Tax Act - Section 128.1 - Subsection 128.1(4) - Paragraph 128.1(4)(b) | end-of-career allowance receivable be emigrating physician was includible under s. 128.1(4)(b) | |
| Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) | end-of-career allowance received by physician after emigration and retirement was includible under s. 2 to extent of excess over s. 128.1(4)(b) inclusion | ||
| Income Tax Act - Section 248 - Subsection 248(1) - Property | physician’s entitlement to end-of-career allowance was property |