Six further full-text translations of CRA interpretations are available

The table below provides descriptors and links for six Interpretation released in July 2013, as fully translated by us.

These (and the other full-text translations covering all French-language Interpretations released in the last 5 years by the Income Tax Rulings Directorate) are subject to the usual (3 working weeks per month) paywall.

Bundle Date Translated severed letter Summaries under Summary descriptor
2013-07-17 16 April 2013 External T.I. 2013-0477771E5 F - Calculation of the general rate income pool Income Tax Act - Section 89 - Subsection 89(1) - General Rate Income Pool GRIP reduction for non-capital loss carried back against full-rate taxable income earned before becoming CCPC
21 March 2013 External T.I. 2013-0476901E5 F - GRIP addition under 89(7) Income Tax Act - Section 89 - Subsection 89(7) determination of reasonable attribution of dividend to FRTI of payer corp
2013-07-10 2 April 2013 External T.I. 2013-0479651E5 F - Leveraged buy-out Income Tax Act - Section 84 - Subsection 84(2) s. 84(2) not engaged on an amalgamation
2013-07-03 14 June 2013 External T.I. 2012-0461301E5 F - Retention of books and records Income Tax Act - Section 230 - Subsection 230(4) relationship between 2-year post dissolution and 6-year hold tests
Income Tax Regulations - Regulation 5800 - Subsection 5800(1) Reg. 5800(1)(a) doc must be retained 2 years' after dissolution without regard to 6-year period
9 April 2013 External T.I. 2012-0461051E5 F - Employee of an international organization Income Tax Regulations - Regulation 8900 - Subsection 8900(1) - Paragraph 8900(1)(b) organization was not a specialized agency related to the UN
Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(a) exemption for UN officials did not apply to a Canadian resident
Income Tax Act - Section 126 - Subsection 126(3) credit for local taxes imposed on salary of Canadian resident working for an international organization
21 February 2013 External T.I. 2012-0473301E5 F - Test Wind Turbines Income Tax Regulations - Regulation 1219 - Subsection 1219(3) favourable opinion on test wind turbine project