We have translated 6 more CRA interpretations

8 December 2025 - 11:48pm
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We have translated a further 6 CRA interpretations released in December of 1999. Their descriptors and links appear below.

These are additions to our set of 3,393 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 26 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
1999-12-24 23 November 1999 External T.I. 9900695 F - EXPLOITE MEME ENTREPRISE Income Tax Act - Section 111 - Subsection 111(5) - Paragraph 111(5)(a) 11-month cessation of operations by target before its acquisition likely would extinguish its losses
26 November 1999 External T.I. 9905485 F - EXON. D'UN REVENU D'EMPLOI-INDIEN Other Legislation/Constitution - Federal - Indian Act - Section 87 working for the Department of Indian and Northern Affairs on First Nations matters did not alter the Guidelines’ application
26 November 1999 External T.I. 9905595 F - EXON. D'UN REVENU D'EMPLOI-INDIEN Other Legislation/Constitution - Federal - Indian Act - Section 87 Guidelines applied in the normal matter notwithstanding working for the Department of Indian and Northern Affairs on First Nations matters
26 November 1999 External T.I. 9907255 F - EXON. D'UN REVENU D'EMPLOI-INDIEN Other Legislation/Constitution - Federal - Indian Act - Section 87 Guideline 3 did not apply to frequent meetings on a reserve unless more than 50% of the duties of employment were performed on a reserve
24 November 1999 External T.I. 9909485 F - DEDUCTION OUTILS TECH. AUTO. Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(i) - Subparagraph 8(1)(i)(iii) no deduction for the bearing of tool purchases or employer-mandated clothes-cleaning costs
24 November 1999 External T.I. 9926555 F - DEDUCTION DES INTERETS Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i) confirmation of IT-315, para. 2 re leveraged purchase and amalgamation