Six further full-text translations of CRA technical interpretations are available

13 June 2017 - 11:18pm
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Full-text translations of six French technical interpretations that were released last week and between January 28, 2015 and January 21, 2015, are listed and briefly described in the table below.

These (and the other translations covering the last 28 months of CRA releases) are subject to the usual (3 working weeks per month) paywall.

Bundle Date Translated severed letter Summaries under Summary descriptor
2017-06-07 15 May 2017 External T.I. 2015-0580461E5 F - Life insurance policy held in an RCA trust Income Tax Act - Section 207.5 - Subsection 207.5(1) - RCA Strip holding of life insurance policy could entail RCA strip
Income Tax Act - Section 207.5 - Subsection 207.5(3) s. 207.7(2) refund might be generated where an RCA trust distributes a life insurance policy to its employee beneficiary
21 November 2016 Internal T.I. 2016-0641961I7 F - DSU Plan Income Tax Regulations - Regulation 6801 - Paragraph 6801(d) - Subparagraph 6801(1)(d)(i) potential change-of-control redemption trigger (and Code s. 409A triggers) were offside
Income Tax Act - Section 6 - Subsection 6(11) recognition in income of full value of deferred units issued under offside plan
2015-01-28 13 November 2014 External T.I. 2014-0523581E5 F - Prestations de RPA - Exonération Other Legislation/Constitution - Federal - Indian Act - Section 87 taxable portion of RPP benefits of reserve Indian determined based on portion of contributions paid out of taxable earnings
13 November 2014 External T.I. 2014-0535041E5 F - Bien de remplacement – Location d'immeubles Income Tax Act - Section 44 - Subsection 44(5) - Paragraph 44(5)(a.1) rental property use before and after satisfies test
2015-01-21 3 September 2014 Internal T.I. 2014-0533361I7 F - Ligne directrice 4 Other Legislation/Constitution - Federal - Indian Act - Section 87 Guideline 4 not met where Indian organization had non-Indian clients
5 June 2014 Internal T.I. 2014-0532281I7 F - Chambre des communes-donataire reconnu 149.1(1) Income Tax Act - Section 149.1 - Subsection 149.1(1) - Qualified Donee - Paragraph (a) - Sujbparagraph (a)(iii) Parliament does not perform a function of government