Eight further full-text translations of CRA severed letters are available

23 May 2017 - 11:23pm
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Full-text translations of six French technical interpretations and two 2014 APFF Roundtable items that were released between February 25, 2015 and February 11, 2015 are listed and briefly described in the table below.

These (and the other translations covering the last 27 months of CRA releases) are subject to the usual (3 working weeks per month) paywall.

Bundle Date Translated severed letter Summaries under Summary descriptor
2015-02-25 9 February 2015 External T.I. 2013-0480881E5 F - Disposition of Eligible Funeral Arrangement Contracts Income Tax Act - Section 14 - Subsection 14(5) - Cumulative Eligible Capital proceeds on disposition of funeral home business
Income Tax Act - Section 148.1 - Subsection 148.1(2) - Paragraph 148.1(2)(b) proceeds on disposition of funeral home business
2 February 2015 External T.I. 2013-0510751E5 F - Cooperatives and Dividend Refund Income Tax Act - Section 129 - Subsection 129(1) entitlement of agricultural cooperative corporations or cooperative corporations to dividend refunds
Income Tax Act - Section 248 - Subsection 248(1) - Share fractions of cooperative capital not shares
2015-02-18 10 October 2014 APFF Roundtable Q. 12, 2014-0538161C6 - APFF Conference, Q. 22 - ACB of interests in a partnership Income Tax Act - Section 53 - Subsection 53(1) - Paragraph 53(1)(e) - Subparagraph 53(1)(e)(i) Class A and B tracking units held by partner are single property
10 October 2014 APFF Roundtable Q. 16, 2014-0538031C6 - APFF 2014 Q. 16 - Capital gain Income Tax Act - Section 55 - Subsection 55(3.01) - Paragraph 55(3.01)(g) interposition of holdco to permit related-person spin-off compliant with s. 55(3)(a)(ii) and (v)
Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(b) - Subparagraph 251(2)(b)(i) incorporator related to corporation
Income Tax Act - Section 55 - Subsection 55(3) - Paragraph 55(3)(a) interposition of holdco to permit related-person spin-off compliant with s. 55(3)(a)(ii) and (v)
2015-02-11 13 November 2014 External T.I. 2014-0535611E5 F - Changement d'usage suivi d'un roulement Income Tax Act - Section 45 - Subsection 45(3) s. 73(1) transfer does not trigger s. 45(3) deferred gain
7 November 2014 External T.I. 2014-0535591E5 F - Revenu travailleur autonome Income Tax Regulations - Regulation 200 - Subsection 200(1) expense reimbursements or allowances were subject to T4A reporting
7 November 2014 External T.I. 2014-0536261E5 F - Bien à usage personnel Income Tax Act - Section 54 - Personal-Use Property property rented to brother at FMV rent could be PUP
19 November 2014 Internal T.I. 2014-0530911I7 F - Transfer pricing secondary adjustments Income Tax Act - Section 247 - New - Subsection 247(12) no secondary adjustment where downward s. 247(2) adjustment to Canadian branch expense