Further full-text translations of severed letters are available

5 October 2016 - 12:08am
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The table below links to the two full-text translations of the French Technical Interpretations that were published last week, as well as to the summaries thereof. We are also going back in time so that the table also links to the two remaining translations from the releases on the week of May 11 and April 27, as well as to the translations of the French severed letters released on March 23 and February 24, 2016. The translations are paywalled in the usual (4-days per week) manner.

The links to the translations may not have worked in the equivalent post of last week, but now should work.

Bundle Date Translated severed letter Summaries under Summary descriptor
2016-09-28 17 May 2016 External T.I. 2015-0603711E5 F - Personne assumant les frais d'entretien Income Tax Act - Section 63 - Subsection 63(3) - Supporting Person parent living abroad was not a supporting person
16 June 2016 Internal T.I. 2015-0597971I7 F - Perte réputée nulle - loss deemed nil Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(c) BIL potentially could be recognized on a non-interest bearing loan made to a corporation in which the taxpayer had no equity
Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(g) - Subparagraph 40(2)(g)(ii) capital loss potentially could be recognized on a non-interest bearing loan made to a corporation in which the taxpayer had no equity/subordinate purpose sufficient
2016-05-11 11 August 2015 External T.I. 2014-0527291E5 F - Remboursement de frais médicaux-CIMAD Income Tax Act - Section 152 - Subsection 152(1) correction in CRA position not applied on a retroactive basis
Income Tax Act - Section 118.2 - Subsection 118.2(3) - Paragraph 118.2(3)(b) Quebec Tax Credit for Home-Support Services for Seniors does not reduce METC
2016-04-27 15 December 2015 External T.I. 2015-0602671E5 F - Pompier volontaire Income Tax Act - Section 118.06 - Subsection 118.06(1) interpretation of "volunteer firefighter" not changed by Bourgeois
2016-03-23 9 March 2016 External T.I. 2016-0630281E5 F - Redemption of shares and changes to 55(2) Income Tax Act - Section 55 - Subsection 55(2) - Paragraph 55(2)(b) demarcation between ss. 55(2)(b) and (c)
Income Tax Act - Section 55 - Subsection 55(5) - Paragraph 55(5)(f) s. 55(2) application to separate dividend
Income Tax Act - Section 55 - Subsection 55(2.1) - Paragraph 55(2.1)(c) exemption of s. 84(3) deemed dividend not exceeding safe income
2016-02-24 4 February 2016 Internal T.I. 2015-0620821I7 F - Withholding of income tax at source Income Tax Regulations - Regulation 102 - Subsection 102(1) actual establishment if it requires 20% of the employee’s time
7 January 2016 External T.I. 2015-0610201E5 F - HBP-Acquisition of a condominium unit Income Tax Act - Section 146.01 - Subsection 146.01(2) - Paragraph 146.01(2)(b) meaning of vacant possession