We have translated 6 more CRA interpretations
11 November 2025 - 11:20pm
Email this ContentWe have translated a further 6 CRA interpretations released in January of 2000. Their descriptors and links appear below.
These are additions to our set of 3,367 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 |
|---|---|---|---|
| 2000-01-07 | 16 December 1999 External T.I. 9925755 F - COMMUNAUTÉ DE BIENS - RÈGLE D'ATTRIBUTION | Income Tax Act - Section 248 - Subsection 248(23.1) - Paragraph 248(23.1)(b) | application of s. 248(23.1)(b) to shares acquired by the deceased spouse pursuant to the partition of the community of property on her death engaged s. 74.2(1) |
| Income Tax Act - Section 74.2 - Subsection 74.2(1) | application of s. 248(23.1)(b) to partition on death of community of property caused s. 74.2(1) to apply to the resulting shares received by the estate of the deceased spouse | ||
| 16 December 1999 External T.I. 9907425 F - REVENU D'ENTREPRISE - INDIEN | Other Legislation/Constitution - Federal - Indian Act - Section 87 | business of transporting Indians between the reserve and off-reserve health-care facilities was exempted | |
| 15 December 1999 External T.I. 9907635 F - REVENU GAGNÉ - AUGMENTATION ARTIFICIELLE | Income Tax Act - Section 55 - Subsection 55(2.1) - Paragraph 55(2.1)(c) | CCRA monitors whether there has been an artificial creation of safe income through not claiming CCA | |
| 16 December 1999 External T.I. 9908945 F - REMBOURSEMENT DE FRAIS RELATIFS AUX ETUDES | Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | reimbursement by new employer of tuition fees previously incurred by employee was taxable under s. 6(1)(a) or 6(3) | |
| 9 December 1999 External T.I. 9910665 F - DETTE D'UN ACTIONNAIRE-HABITATION | Income Tax Act - Section 15 - Subsection 15(2.4) - Paragraph 15(2.4)(e) | loan to sole shareholder/employee received qua shareholder unless such a loan could be demonstrated to be received by employees | |
| Income Tax Act - Section 15 - Subsection 15(2.4) - Paragraph 15(2.4)(f) | reasonable repayment term determined by reference to ordinary business practice | ||
| 4 August 1999 External T.I. 9921050 F - ÉVALUATION DES ACTIONS AU DÉCÈS | Income Tax Act - Section 70 - Subsection 70(5.3) | s. 70(5.3) applicable even where policy beneficiary of policy taken out by corporation is one of its creditors |