We have translated 6 more CRA interpretations

23 December 2025 - 1:28am
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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 3,406 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 19 October 1999 External T.I. 9915495 F - BFT - RENOVATION Income Tax Act - Section 125.1 - Subsection 125.1(3) - Canadian Manufacturing and Processing Profits refurbishing of used lift trucks could qualify
4 November 1999 External T.I. 9920555 F - ATTRIBUTION REGLES Income Tax Act - Section 73 - Subsection 73(1) s. 73(1) rollover does not reduce the ACB of the note given by the transferee spouse for the full FMV of the transferred property
8 November 1999 External T.I. 9921935 F - SOCIÉTÉS EXONÉRÉES D'IMPÔT Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(d.3) (d.3) exemption applies for any combination within the 90% shareholding of (d.2) and (d) corps
4 November 1999 External T.I. 9921945 F - TRAVAIL DAN LA MAISON Income Tax Act - Section 18 - Subsection 18(12) s. 18(12) applies where a partnership of individuals carries on a bed and breakfast business and they live in a portion of the building
29 October 1999 External T.I. 9927185 F - REÉÉ - RÔLE DU TUTEUR Income Tax Act - Section 146.1 - Subsection 146.1(1) - Subscriber - Paragraph (a) Quebec tutor may be a subscriber
Income Tax Act - Section 146.1 - Subsection 146.1(1) - Education Savings Plan - Paragraph (a) - Subparagraph (a)(i) tutor is not a trustee, and may enter into plan contract
28 October 1999 External T.I. 9927855 F - PROJET LOTERIE-PAS RULING General Concepts - Audit, Filing and Assessment Procedure ruling request cannot include alternative courses of action