Full-text translations of severed letters extend back to July 2015

8 March 2017 - 12:17am
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Full-text translations of five further technical interpretations released in French on August 5, 2015, as well as a French technical interpretation released on July 29, 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. You are currently in the “open” week for March.

Bundle Date Translated severed letter Summaries under Summary descriptor
2015-08-05 5 February 2015 External T.I. 2014-0526991E5 F - Émission d'un T2202A Income Tax Act - Section 118.6 - Subsection 118.6(1) - Specified Educational Program determination of duration of enrolment
Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(a) tuition fees determined on accrual basis
3 March 2015 External T.I. 2014-0519981E5 F - Donation avec charge / Gift with a charge Income Tax Act - Section 248 - Subsection 248(1) - Property real estate property is one property
Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(b) gift of encumbered property
12 February 2015 External T.I. 2014-0560491E5 F - Article 22 Income Tax Act - Section 22 - Subsection 22(1) election not restricted to Canadian business
2 March 2015 External T.I. 2014-0527281E5 F - Tenir un établissement domestique autonome Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) non-owner/tenant to qualify must pay expenses on regular basis
4 February 2015 External T.I. 2014-0551931E5 F - Crédit d'impôt pour études - résidents en médecine Income Tax Act - Section 118.6 - Subsection 118.6(1) - Qualifying Educational Program Kandasam (re medical residents’ entitlement to education tax credits etc.) will be followed on similar facts
2015-07-29 18 December 2014 External T.I. 2014-0523711E5 F - Allocation pour déménagement - achat de meubles Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) favourable policy on relocation allowances does not extend to costs of new goods
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) allowance that is capped at documented expenses might not be an allowance/reimbursing new furniture might be taxable benefit