Six further full-text translations of Technical Interpretations are available

3 May 2017 - 12:40am
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Full-text translations of the French technical interpretation that was released last week and of five French technical interpretations released between April 8, 2015 and April 1, 2015, are listed and briefly described in the table below.

These (and the other translations covering the last 25 months of CRA releases) are subject to the usual (3 working weeks per month) paywall. You currently are in the “open” week for May.

Bundle Date Translated severed letter Summaries under Summary descriptor
2017-04-26 14 March 2017 External T.I. 2016-0656101E5 F - Death Benefit Income Tax Act - Section 248 - Subsection 248(1) - Death Benefit sole shareholder who did not receive salary every year could receive a death benefit/staggered payment
2015-04-08 16 March 2015 External T.I. 2014-0524371E5 F - Assessment beyond normal reassessment period Income Tax Act - Section 152 - Subsection 152(4.2) s. 152(4.2) not applicable if amount was not erroneous at time of return filing
Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(n) no reversal of taxable benefits if repaid in subsequent year
2015-04-01 26 February 2015 External T.I. 2015-0569601E5 F - Contribution to a TFSA Income Tax Act - Section 146.2 - Subsection 146.2(5) - Paragraph 146.2(5)(c) direct contribution to spouse’s TFSA ends its status/gift to fund spousal contribution acceptable
25 February 2015 External T.I. 2013-0503941E5 F - Priority of subsections 135(2) or 135.1(3) Income Tax Act - Section 135.1 - Subsection 135.1(3) non-deductible excess cannot be carried forward
27 January 2015 Internal T.I. 2014-0531331I7 F - Withholdings on retiring allowance Income Tax Regulations - Regulation 103 - Subsection 103(4) annual determination of withholding on retiring allowance instalments
23 December 2014 Internal T.I. 2014-0535921I7 F - Commission d'agent de location Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense leasing commissions currently deductible