Six further full-text translations of CRA technical interpretations are available
5 July 2017 - 12:30am
Email this ContentFull-text translations of the three French technical interpretations released last week and of three released on January 7, 2015, are listed and briefly described in the table below.
These (and the other translations covering the last 30 months of CRA releases) are subject to the usual (3 working weeks per month) paywall. You are currently in the “open” week for July.
| Bundle Date | Translated severed letter | Summaries under | Summary descriptor |
|---|---|---|---|
| 2017-06-28 | 30 March 2016 Internal T.I. 2014-0547931I7 F - Voyages offerts par une compagnie | Income Tax Regulations - Regulation 200 - Subsection 200(1) | company providing free trips to incorporated sales reps is required to T4A the individuals if they received the trip qua employee (but not shareholder) of their corporation |
| Income Tax Act - Section 9 - Nature of Income | full value of incentive trips, including business portion, included in income of recipient personal corporations | ||
| 9 March 2017 External T.I. 2017-0689241E5 F - Avantages imposables relatifs aux automobiles ou autres véhicules | Income Tax Act - Section 248 - Subsection 248(1) - Automobile | emergency vehicle's markings must clearly mark it as police or fire vehicle | |
| Income Tax Act - Section 6 - Subsection 6(2) | even where a vehicle available 24 hours a day to a fire chief is clearly marked as a firefighter car, the employer must still estimate whether there is a personal-use benefit | ||
| 15 May 2017 External T.I. 2016-0645891E5 F - Services rendered to a State | Treaties - Article 18 | public-sector nurse did not provide services “to Switzerland” for purposes of Art. 18(2)(a) of the Canada-Swiss Treaty | |
| 2015-01-07 | 27 October 2014 External T.I. 2013-0507001E5 F - Obligation de remplir un T2200 pour un employé | Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h.1) | employer expected to provide T2200 if applicable |
| 27 October 2014 External T.I. 2012-0471391E5 F - Entreposage d'inventaire à domicile | Income Tax Act - Section 18 - Subsection 18(12) | separate samples storage room part of home office | |
| Income Tax Act - Section 8 - Subsection 8(13) | inventory storage part of work place | ||
| 2 October 2014 External T.I. 2013-0491411E5 F - Allocation pour une automobile | Income Tax Act - Section 3 | compensation for car rides not received in the course of employment or a business | |
| Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) | compensation for providing car rides not received in course of employment |