We have translated 7 more CRA interpretations

15 December 2025 - 11:45pm
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We have translated a CRA interpretation released last week and a further 6 CRA interpretations released in December of 1999. Their descriptors and links appear below.

These are additions to our set of 3,400 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
2025-12-10 12 November 2025 External T.I. 2022-0923141E5 F - Allocation raisonnable pour frais de repas Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii) a meal allowance based solely on kilometerage is not reasonable
1999-12-24 23 November 1999 External T.I. 9904975 F - CREDIT D'IMPOT POUR ETUDES Income Tax Act - Section 118.6 - Subsection 118.6(1) - Designated Educational Institution - Paragraph (a) - Subparagraph (a)(ii) general high-school-type education does not constitute vocational training
17 November 1999 External T.I. 9909885 F - DÉCÈS - CONVENTION DE RETRAITE Income Tax Act - Section 70 - Subsection 70(2) where genuine doubt as to whether an amount payable out of an RCA is a periodic amount, or right or thing, taxpayer can choose
15 November 1999 External T.I. 9921275 F - GROUPE DE CONTRÔLE Income Tax Act - Section 251.2 - Subsection 251.2(2) - Paragraph 251.2(2)(a) unclear whether an acquisition of control where two of the three shareholders of Opco dispose of a portion of their shares to a purchaser
17 November 1999 External T.I. 9922485 F - RPAMS Income Tax Act - Section 248 - Subsection 248(1) - Private Health Services Plan health spending account carryforward provisions were too generous for it to qualify as a PHSP
9 November 1999 External T.I. 9926315 F - SENS DE "ADOPTION DE FAIT" Income Tax Act - Section 251 - Subsection 251(6) - Paragraph 251(6)(c) meaning of “adopted … in fact”
9 November 1999 External T.I. 9927865 F - OPTION D'ACHAT D'ACTIONS Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(a) overview