Our translations of severed letters now go back a year

3 January 2017 - 10:58pm
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The table below links to full-text translations of the technical interpretations released last week as well as on January 6, 2016 and December 30, 2015. We thus have now gone back a full year in providing full-text translations of French-language technical interpretations and Roundtable items.

The translations are paywalled in the usual (3 work-weeks per month) manner. You currently are in the “open” week for this month.

Bundle Date Translated severed letter Summaries under Summary descriptor
2016-12-28 6 June 2016 Internal T.I. 2015-0590411I7 F - Revenu d’emploi ou allocation de retraite Income Tax Act - Section 5 - Subsection 5(1) "salary" paid after notice period was retiring allowance
Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance “salary” paid after employment duties had ceased was retiring allowance
15 November 2016 Internal T.I. 2015-0577201I7 F - Employés du transport Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii) per kilometer “accommodation” allowances paid to long-haul drivers not in excess of their vouchered restaurant expenses were likely unreasonable
2016-01-06 3 December 2015 External. T.I. 2015-0613761E5 F - Capital Dividend Account Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account exempting a capital gain doubles the CDA addition
8 December 2015 External. T.I. 2015-0610921E5 F - Associated corporations - child under 18 Income Tax Act - Section 256 - Subsection 256(1.3) s. 256(1.3) can apply where minor turns 18 shortly after the year's start
2015-12-30 29 October 2015 External. T.I. 2015-0589051E5 F - Pension income splitting and bankruptcy Income Tax Act - Section 60.03 - Split-Pension Amount election available where pensioner or pension trnasferee is bankrupt/apportionment of split-pension amount
Income Tax Act - Section 128 - Subsection 128(2) - Paragraph 128(2)(f) s. 60.03 deductions/inclusions still available
6 November 2015 External. T.I. 2015-0611691E5 F - Member of a cooperative corporation Income Tax Act - Section 136 - Subsection 136(2) - Paragraph 136(2)(c) meaning of “member” informed by corporate law rather than 135(4) definition