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

The table below provides descriptors for the two French technical interpretation released last week and of four released in May-June 2014, as fully translated by us.

These (and the other full-text translations covering the last 3 ½ years of CRA releases) are subject to the usual (3 working weeks per month) paywall. You are currently in the “open” week for November.

Bundle Date Translated severed letter Summaries under Summary descriptor
2017-11-01 21 April 2016 External T.I. 2015-0607451E5 F - Use of capital of a trust by a spouse Income Tax Act - Section 73 - Subsection 73(1.01) - Paragraph 73(1.01)(c) - Subparagraph 73(1.01)(c)(ii) occupation of trust property (a residence) by individual’s spouse does not breach the capital-use requirement "under" the trust
14 September 2017 External T.I. 2017-0685121E5 F - Associated corporations Income Tax Act - Section 256 - Subsection 256(1.2) - Paragraph 256(1.2)(f) - Subparagraph 256(1.2)(f)(ii) Childco associated with Parent-controlled corp whose non-voting equity is held by family trust
Income Tax Act - Section 256 - Subsection 256(2) - Paragraph 256(2)(b) - Subparagraph 256(2)(b)(ii) election under s. 256(2)(b)(ii) busts s. 256(2)(a) transitivity but not association with 3rd corporation
Income Tax Act - Section 125 - Subsection 125(5.1) making s. 256(2)(b)(ii) election, by eliminating s. 256)2)(a) transitivity, reduces the reduction for taxable capital employed in Canada
2014-06-04 18 December 2013 Internal T.I. 2012-0472211I7 F - Voyages offerts par une compagnie Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) Caribbean sales incentive trip provided to incorporated sales reps represents a benefit to them from their corporation
Income Tax Act - Section 67.1 - Subsection 67.1(2) - Paragraph 67.1(2)(d) Caribbean sales incentive trip provided to incorporated sales reps excluded if s. 6(1)(a) benefit to them qua employee
Income Tax Act - Section 67.1 - Subsection 67.1(4) - Paragraph 67.1(4)(b) Caribbean sales incentive trip is "entertainment"
Income Tax Act - Section 9 - Nature of Income Caribbean sales incentive trip provided to incorporated sales reps was s. 9 income to their corp to extent of personal portion
2014-05-28 8 May 2014 External T.I. 2014-0516711E5 F - Accord écrit et Pension alimentaire Income Tax Act - Section 118 - Subsection 118(5) court-ordered support amount obligation cannot be eliminated by agreement
25 April 2014 External T.I. 2014-0528011E5 F - Subsection 55(2) - redemption of shares Income Tax Act - Section 55 - Subsection 55(3) - Paragraph 55(3)(a) increase in direct interest under s. 55(3)(a)(ii) or (v) with no increase in indirect interest; tainting effect on redemption occurring as part of series
16 May 2014 External T.I. 2014-0526161E5 F - CII des places en garderie Income Tax Act - Section 127 - Subsection 127(9) - Child Care Space Amount owner of child-care facility entitled to ITCs even though development work and operations conducted by its part-owned agent