Four further full-text translations of Technical Interpretations are available

17 May 2017 - 12:28am
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Full-text translations of four French technical interpretations that were released between March 11, 2015 and March 4, 2015 are listed and briefly described in the table below.

These (and the other translations covering the last 26 months of CRA releases) are subject to the usual (3 working weeks per month) paywall.

Bundle Date Translated severed letter Summaries under Summary descriptor
2015-03-11 28 November 2014 Internal T.I. 2014-0531221I7 F - Montants forfaitaires accordés aux témoins Income Tax Act - Section 3 witness protection payments not income if for protection
2015-03-04 12 December 2014 External T.I. 2013-0511391E5 F - Deemed disposition of capital interest in personal trust Income Tax Act - 101-110 - Section 107 - Subsection 107(2) full step-up of properties distributed in satisfaction of an estate's capital interest in an inter vivos personal trust
Income Tax Act - Section 70 - Subsection 70(5) push-down onto property distributed by inter vivos personal trust of s. 70(5)(b) cost of indefeasibly vested capital interest in the trust
4 December 2014 Internal T.I. 2014-0526451I7 F - Assessment beyond the normal reassessment period Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) taxpayer failure to file was a "misrepresentation"
27 October 2014 Internal T.I. 2014-0534981I7 F - Subsection 40(3.4) Income Tax Act - Section 40 - Subsection 40(3.4) capital loss on partnership interest continues suspended following partnership dissolution