Nine further full-text translations of severed letters are available

12 April 2017 - 12:15am
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Full-text translations of the remaining nine French severed letters released on April 29, 2015 are now available, and are listed and briefly described in the table below.

These (and the other translations covering the last 23 months of CRA releases) are subject to the usual (3 working weeks per month) paywall.

Bundle Date Translated severed letter Summaries under Summary descriptor
2015-04-29 10 March 2015 External T.I. 2014-0552551E5 F - Vente du droit d'exploiter une sablière Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(g) sale of rights to extract sand generally not caught unless a profit à prendre
Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Farm or Fishing Property sale of rights to extract sand could be considered sale of qualified farm or fishing property
Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate application of capital gains criteria on woodlots to sale of rights to extract sand
4 March 2015 External T.I. 2014-0550761E5 F - 44(1) et disposition partielle Income Tax Act - Section 248 - Subsection 248(1) - Former Business Property part of building treated as former business property
Income Tax Act - Section 44 - Subsection 44(1) partial destruction of building
Income Tax Act - Section 54 - Proceeds of Disposition - Paragraph (f) insurance proceeds received for destruction of part of building: compensation for property damaged rather than destroyed
Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(f) inclusion of insurance proceeds applied to building repair
20 February 2015 External T.I. 2014-0559501E5 F - pompiers volontaires Income Tax Act - Section 118.06 - Subsection 118.06(1) secondary services include emergency preparedness training and fire alarm verifications
12 February 2015 External T.I. 2014-0550771E5 F - Allocation à des bénévoles - chantier particulier Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts mission work volunteers foregoing allowances
Income Tax Act - Section 3 - Business Source/Reasonable Expectation of Profit modest compensation to volunteers qua independent contractors not income
Income Tax Act - Section 5 - Subsection 5(1) quite unrepresentative remuneration: exempt
Income Tax Act - Section 6 - Subsection 6(6) mission work under 2 years in LDCs
4 February 2015 Internal T.I. 2014-0561571I7 F - Remboursement des frais d'activité physique Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) reimbursement of employee physical activity expenses is taxable benefit
4 March 2015 External T.I. 2014-0562151E5 F - Frais de psychothérapie – dépense d'entreprise Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose “but for” test applied to determine deductibility/potentially creditable item can instead be expense
Income Tax Act - Section 248 - Subsection 248(28) potential choice between claiming therapy expense and credit
4 March 2015 Internal T.I. 2015-0567791I7 F - Exemption résidence principale louée à un enfant Income Tax Act - Section 54 - Principal Residence house leased to son with CCA claimed can be designated as principal residence
5 March 2015 External T.I. 2014-0553241E5 F - Bornes de recharge – avantage imposable Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) no benefit from free car-charging station
10 October 2014 APFF Roundtable, 2014-0538061C6 F - Revenu protégé et fiducie Income Tax Act - Section 55 - Subsection 55(2) valid allocation of safe income dividend by discretionary trust to corporate beneficiary