Six further full-text translations of CRA interpretations are available

29 May 2018 - 12:28am
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The table below provides descriptors and links for six Technical Interpretation released in September 2013, as fully translated by us.

These (and the other full-text translations covering all “French” Interpretations released in the last 4 2/3 years by the Income Tax Rulings Directorate) are subject to the usual (3 working weeks per month) paywall. Next week is the open week for June.

Bundle Date Translated severed letter Summaries under Summary descriptor
2013-09-11 23 May 2013 Internal T.I. 2013-0481651I7 F - Attribution rules- business loss Income Tax Act - Section 75 - Subsection 75(2) losses from adventure in nature of trade not attributed under s. 75(2)
2013-09-04 5 April 2013 External T.I. 2012-0463351E5 F - Frais médicaux - déplacements hors du pays Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(g) it may be reasonable for the patient to seek U.S. medical attention even where Canadian doctors are available
30 April 2013 External T.I. 2013-0479461E5 F - Sommes versées dans le cadre d règlement à l'amiable Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance procedure for adjusting the allocation of amounts paid to a terminated employee
17 June 2013 External T.I. 2012-0465031E5 F - Paiements pour publicité sur un véhicule Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) taxable benefit from being paid to display company logo on car
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(x) being paid separately for displaying company logo on car may render a Reg. 7306 allowance unreasonable
3 June 2013 External T.I. 2013-0486911E5 F - Frais de déménagement- réinstallations multiples Income Tax Act - Section 62 - Subsection 62(1) where successive moves from Residences A, B and C, expense moving from B to C are non-deductible if taxpayer did not ordinarily reside at Residence B
Income Tax Act - Section 62 - Subsection 62(3) - Paragraph 62(3)(f) inspection fee for new residence not included
5 April 2013 External T.I. 2013-0478271E5 F - Frais médicaux- déplacements- pénurie de médecins Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(g) traveling 330 kilometres to see doctor at former location could be reasonable