Six full-text translations of French severed letters from August 2015 are now available

28 February 2017 - 10:58pm
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Full-text translations of six technical interpretations released in French on August 5 and 12, 2015 are now available - and are listed and briefly described in the table below.

These (and the other translations covering the last 19 months of CRA releases) are subject to the usual (3 working weeks per month) paywall. Next week is the "open" week for March.

Bundle Date Translated severed letter Summaries under Summary descriptor
2015-08-12 5 July 2015 External T.I. 2015-0588201E5 F - Apportez vos appareils personnels / BYOD Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) fixed BYOD allowance not verified against receipts is taxable allowance
2015-08-05 7 April 2015 External T.I. 2014-0552731E5 F - Apportez vos appareils personnels / BYOD Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) monthly payments re employee cell phone costs were allowances given no detailed receipts required
18 June 2015 External T.I. 2015-0572791E5 F - Société de personnes agricole familiale - BAA Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Interest in a Family Farm or Fishing Partnership - Paragraph (a) - Subparagraph (a)(i) relevance of harvesting in accordance with forest management plan
Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1.3) - Paragraph 110.6(1.3)(a) general discussion re woodlot
9 June 2015 External T.I. 2014-0554381E5 F - Copropriété par indivision - partage de biens Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1.3) partition did not reset original date of acquisition of property in co-ownership
Income Tax Act - Section 248 - Subsection 248(20) retention of original acquisition date under s. 248(20)(b)
29 April 2015 External T.I. 2014-0532691E5 F - Vente – immeuble - syndicat copropriétaire Income Tax Act - Section 248 - Subsection 248(1) - Corporation community of condominium owners is treated by the Civil Code as a legal person, and is a corporation
Income Tax Act - Section 15 - Subsection 15(1) distribution of gain to members of a condominium syndicate gave rise to a shareholder benefit
Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l) a syndicate of condominium co-owners could qualify as a s. 149(1)(l) corporation, so that a capital gain realized by it on a condo sale would be exempt
18 June 2015 External T.I. 2015-0580391E5 F - Achat et location d'oeuvres d'art Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(e) Class 8 treatment of works of art for Canadians