We have translated 5 more CRA interpretations

27 April 2026 - 11:41pm
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We have translated a further 5 CRA interpretations released in June of 1999. Their descriptors and links appear below.

These are additions to our set of 3,540 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 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
1999-06-25 28 May 1999 Internal T.I. 9830907 F - DGC - VENTE DE PIERRE Income Tax Act - Section 110.6 - Subsection 110.6(1) - Qualified Farm or Fishing Property farm quarry stone did not qualify as having been used in the farming business
Income Tax Regulations - Regulation 600 no late election under s. 110.6(19)
Income Tax Act - Section 248 - Subsection 248(1) - Property farm quarry stone qualified as immovable property
1999-06-11 3 June 1999 External T.I. 9830655 F - AIDE FINANCIÈRE VERGLAS - ÉRABLIÈRE
conclusion changed in 1999-0003275 F

 Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) compensation for fixed operating costs and repair costs of maple syrup producers following the ice storm were s. 12(1)(x) receipts
Income Tax Act - Section 13 - Subsection 13(21) - Proceeds of Disposition - Paragraph (f) government compensation for obsolescence of depreciable equipment was proceeds of disposition thereof
21 May 1999 Internal T.I. 9905157 F - NATURE DES DÉPENSES DE RÉNOVATIONS-XXXXXXXXXX Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense renovation of restaurant interior found to be largely capital expenditures after an extended review of jurisprudence
21 May 1999 External T.I. 9910325 F - RÉGIME ENREGISTRÉ D'ÉPARGNES RETRAITES Income Tax Act - Section 146 - Subsection 146(5.1) spousal contribution to the deceased’s RRSP can be received after the date of death and within 60 days of the year end
2 June 1999 External T.I. 9827695 F - ERABLIERE - INSTALLATION ELECTRIQUE Income Tax Regulations - Schedules - Schedule II - Class 1 - Paragraph 1(q) hydro poles and wire were additions to cost of building