Our translations of CRA technical interpretations and Roundtable items now go back 3 years

Full-text translations of six technical interpretations released between October 10, 2014 and September 3, 2014, are listed and briefly described in the table below.

These (and the other translations covering the last three years of CRA releases) are subject to the usual (3 working weeks per month) paywall. You are currently in the “open” week for September.

Bundle Date Translated severed letter Summaries under Summary descriptor
2014-10-08 11 August 2014 Internal T.I. 2014-0528231I7 F - Dépenses en immobilisation en RS&DE Income Tax Regulations - Schedules - Schedule II - Class 29 R&D of manufacturing company constitutes manufacturing or processing for sale use if a salable product ultimately results
19 August 2014 External T.I. 2014-0529741E5 F - Frais afférents à un véhicule à moteur (chantiers) Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h.1) usual places of work of an employee (which can be multiple locations based on where the employee reports for work) is each a place of business of the employer
2014-09-24 22 August 2014 External T.I. 2014-0540751E5 F - Acquisition of control Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(b) - Subparagraph 251(2)(b)(iii) cousins part of related control group while fathers alive
Income Tax Act - Section 256 - Subsection 256(7) - Paragraph 256(7)(a) addition of cousin to control group would taint it/cousins part of related control group while fathers alive
14 July 2014 Internal T.I. 2014-0537701I7 F - Voluntary disclosure - T1134 and FAPI Income Tax Act - Section 163 - Subsection 163(2.4) penalties for failure to file T1134s
Income Tax Act - Section 220 - Subsection 220(3.1) requirements where undisclosed FAPI
Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(b) - Subparagraph 152(4)(b)(iii) Ho acknowledged
Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) no time limitation for s. 162(10) penalty
Income Tax Act - Section 162 - Subsection 162(10) s. 162(10) penalty for failure to file T1134s
Income Tax Act - Section 162 - Subsection 162(7) penalties under ss. 162(10), (10.1) or 163(2.4) for failure to file T1134s
18 August 2014 External T.I. 2014-0540361E5 F - CDA and the deeming rules of 40(3.6) or 112(3) Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account no capital loss for CDA purposes where ss. 112(3) and 40(3.6) stop-loss rules apply
Income Tax Act - Section 40 - Subsection 40(1) - Paragraph 40(1)(b) ss. 112(3) and 40(3.6) stop-loss rules modify operation of s. 40(1)(b)
2014-09-03 7 August 2014 External T.I. 2014-0528841E5 F - Changement à une résidence principale Income Tax Act - Section 45 - Subsection 45(1) - Paragraph 45(1)(c) addition of a door to an exterior wall could be considered a structural change triggering a change of use
Income Tax Act - Section 15 - Subsection 15(1) taxable benefit if renovations paid for by tenant-corporation increase the FMV of property to owner-shareholder
Income Tax Regulations - Regulation 1102 - Subsection 1102(5) Reg. 1102(5) not applicable where door added by tenant to basement rental property