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

27 December 2017 - 12:59am
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The table below provides descriptors and links for six French technical interpretations released in March of 2014, as fully translated by us.

These (and the other full-text translations covering the last 3 ¾ years of CRA releases) are subject to the usual (3 working weeks per month) paywall.

Bundle Date Translated severed letter Summaries under Summary descriptor
2014-03-19 4 March 2014 External T.I. 2013-0491981E5 F - Soins à un conjoint inapte Income Tax Act - Section 3 - Business Source/Reasonable Expectation of Profit personal care amounts received by a committee may be non-taxable
17 February 2014 External T.I. 2014-0517491E5 F - Bien de remplacement - usages multiples Income Tax Act - Section 44 - Subsection 44(5) - Paragraph 44(5)(b) rental property not a replacement property for mixed use property
3 March 2014 External T.I. 2014-0519071E5 F - Période de détention de 24 mois pour AAPE Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(14) - Paragraph 110.6(14)(f) 24-month test met where s. 85(2) and (3) reorganization before sale
30 January 2014 External T.I. 2013-0515761E5 F - Dividend received General Concepts - Payment & Receipt book entries merely record and do not establish that a dividend was paid
Income Tax Act - Section 82 - Subsection 82(1) - Paragraph 82(1)(a) book entries are ancillary and do not establish receipt
2014-03-12 19 February 2014 External T.I. 2013-0500561E5 F - Payment to a subtrust for minor Income Tax Act - 101-110 - Section 104 - Subsection 104(18) exercise of discretion by family trust in favour of secondary infant trust
23 January 2014 External T.I. 2013-0515721E5 F - Deferred Salary Leave Plan Income Tax Regulations - Regulation 6801 - Paragraph 6801(a) - Subparagraph 6801(1)(a)(v) full-time employee cannot return on a part-time basis
Income Tax Regulations - Regulation 6801 - Paragraph 6801(a) - Subparagraph 6801(1)(a)(iii) can have a salary deferral period, then leave, then payback period