Translations of CRA technical interpretations/Roundtables now go back 4 years

23 January 2018 - 12:10am
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The table below provides descriptors and links for the French technical interpretation released last week and six technical interpretations released in January of 2014, as fully translated by us.

These (and the other full-text translations covering the last 4 years of CRA releases) are subject to the usual (3 working weeks per month) paywall.

Bundle Date Translated severed letter Summaries under Summary descriptor
2018-01-17 18 December 2017 External T.I. 2017-0720731E5 F - Eligible dividend designation Income Tax Act - Section 89 - Subsection 89(14) designations can be made before the dividend payment time and by email
2014-01-29 31 July 2013 External T.I. 2012-0452591E5 F - Matériel lié à un programme d'études Income Tax Act - Section 56 - Subsection 56(3.1) - Paragraph 56(3.1)(b) meaning of “materials related to the program”
27 September 2013 External T.I. 2012-0472981E5 F - Chantier part. - nature temporaire Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(a) application of 2-year posting test to determining whether "duties … of a temporary nature"
3 October 2013 External T.I. 2013-0501051E5 F - Conjoint de fait - Common-Law Partner Income Tax Act - Section 248 - Subsection 248(1) - Common-Law Partner not living under the same roof for some time not decisive as to a “conjugal relationship”
17 December 2013 External T.I. 2013-0510371E5 F - MCIA / CEC Income Tax Act - Section 24 - Subsection 24(1) fmv reduction of eligible capital property to nil does not trigger loss if business still carried on
4 November 2013 External T.I. 2012-0465231E5 F - Revenu d'emploi d'un Indien Other Legislation/Constitution - Federal - Indian Act - Section 87 location of actual direction and administration of the employer on the reserve, as well as main place of employees’ abode there are important connecting factors
17 July 2013 External T.I. 2012-0473261E5 F - Actif d'impôts futurs / Future income tax assets Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Small Business Corporation Share future (or deferred) income tax asset is not an asset until it becomes receivable, whereupon it may be attributable to active business
Income Tax Act - Section 248 - Subsection 248(1) - Small Business Corporation tax receivable arising from carryback of NCL is active business asset cf. future tax asset