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

14 November 2017 - 10:09pm
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The table below provides descriptors and links for six French technical interpretation released in May 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.

Bundle Date Translated severed letter Summaries under Summary descriptor
2014-05-28 15 April 2014 External T.I. 2014-0527231E5 F - Acquisition of control and amalgamation Income Tax Act - Section 249 - Subsection 249(4) key corporate transactions moments before acquisition of control and amalgamation result in such transactions falling in a stub year
Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(a) same day amalgamation following control acquisition gives rise to two taxation year ends if out-of-normal course transactions occur on day of closing
2014-05-21 17 April 2014 External T.I. 2012-0461151E5 F - pension fund real estate Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(o.2) - Subparagraph 149(1)(o.2)(iii) advance from RPP shareholder is permitted if not evidenced by issuance of debenture etc.
29 April 2014 External T.I. 2014-0518951E5 F - Taxable capital gain designation from a trust Income Tax Act - 101-110 - Section 104 - Subsection 104(21.2) deemed receipt of QSBC gain in year in which trust allocation year ends
2014-05-14 1 May 2014 External T.I. 2013-0514291E5 F - Redevances sur une oeœuvre musicale dans un film Income Tax Act - Section 212 - Subsection 212(5) s. 212(5) exclusion does not apply to copyright royalty for music used in film
Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(vi) copyright royalty for music used in film is exempt notwithstanding s. 212(5) exclusion
11 April 2014 Internal T.I. 2013-0474851I7 F - Permanent establishment in Canada Treaties - Articles of Treaties - Article 5 equipment installation project of Franceco lasting more than 12 months including preparing specs and final testing
2 May 2014 External T.I. 2014-0520551E5 F - Frais médicaux à l'extérieur du Canada Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) hospitalization expenses at a foreign public hospital or a private licensed hospital could qualify
Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(h) accommodation re surgery abroad could qualify even if surgery available locally
Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(g) travel to get surgery abroad could qualify as reasonable even where available locally