We have translated 6 more CRA interpretations

7 October 2025 - 12:06am
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We have translated a further 6 CRA interpretations released in February and January of 2000. Their descriptors and links appear below.

These are additions to our set of 3,336 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 ½ 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
2000-02-04 5 January 2000 Internal T.I. 9931817 F - TRANSFER D'UNE POLICE D'ASSURANCE-VIE Income Tax Act - Section 15 - Subsection 15(1) s. 15(1) benefit on distribution of life insurance policy to shareholder
2000-01-21 17 January 2000 External T.I. 9930235 F - ALLOCATION AUTO, CHANTIER PARTICULI Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(v) attending to union employees’ grievances was re the application of the contract (the collective agreement) rather than its negotiation
Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(a) - Subparagraph 6(6)(a)(i) 3-year “insecure” assignment was not temporary
11 January 2000 External T.I. 9930695 F - VETEMENTS D'AVOCATS Income Tax Regulations - Schedules - Schedule II - Class 8 barristers’ gowns were Class 8 property
Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(h) clothing must be acquired specifically for income-producing purpose
17 January 2000 External T.I. 9932865 F - ACTION APPROUVÉE - FONDS DE TRAVAILLEURS Income Tax Act - Section 127.4 - Subsection 127.4(1) - Approved Share - Paragraph (b) exclusion in para. (b) does not apply if the Taxation Act (Quebec) granted a tax credit to any taxpayer for the acquisition of shares
12 January 2000 External T.I. 9910105 F - PRIS PAR DES PERSONNES/HUMAN CONSUMP Income Tax Act - Section 67.1 - Subsection 67.1(1) wine tasting was a human consumption activity
11 January 2000 External T.I. 9916595 F - FRAIS MEDICAUX-CONSEILLERS GENETIQUES Income Tax Act - Section 118.4 - Subsection 118.4(2) genetic counsellor did not qualify as a medical practitioner