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

29 August 2017 - 11:25pm
Email this ContentEmail this Content

Full-text translations of the French technical interpretation released last week, and of five technical interpretations released between November 12, 2014 and October 10, 2014, are listed and briefly described in the table below.

These (and the other translations covering the last 35 months of CRA releases) are subject to the usual (3 working weeks per month) paywall. Next week is the “open” week for September.

Bundle Date Translated severed letter Summaries under Summary descriptor
2017-08-23 21 June 2017 External T.I. 2016-0678361E5 F - Capital Dividend Account Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account - Paragraph (a) - Subparagraph (a)(i) - Clause (a)(i)A) negative ACB gain realized by a partnership is subject to the exclusion for s. 40(3.1) gains when allocated to a partner
Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(f) a negative ACB gain retains its character when allocated
2014-11-12 25 September 2014 External T.I. 2013-0500911E5 F - Legal Expense - Pension Benefit Income Tax Act - Section 60 - Paragraph 60(o.1) legal expenses incurred to dispute proposed pension benefit reduction
2014-11-05 24 September 2014 External T.I. 2014-0543071E5 F - Article XIII of the Canada-France Treaty Treaties - Articles of Treaties - Article 13 taxation by Canada and France of gain from immovable
2014-10-22 25 September 2014 External T.I. 2012-0451411E5 F - Mutual Holding Corporation Income Tax Act - Section 139.1 - Subsection 139.1(1) - Mutual Holding Corporation "holding" must be direct holding
Income Tax Act - Section 139.1 - Subsection 139.1(1) - Mutual Holding Corporation “holding” refers to direct holding/this purpose is a question of fact
2014-10-08 27 August 2014 External T.I. 2014-0529221E5 F - Changement de méthode pour déclarer un gain Income Tax Act - Section 220 - Subsection 220(3.2) administrative policy on earnout calculation was not an election
Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(g) no reassessment to retroactively adopt a different earn-out recognition
9 September 2014 External T.I. 2014-0530631E5 F - Alinéa 1100(1)a.1) du Règlement Income Tax Regulations - Regulation 1100 - Paragraph 1100(1)(a.1) SR&ED respecting pharmaceuticals was manufacturing or processing