Six further full-text translations of CRA interpretations are available

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

These (and the other full-text translations covering all of the 615 French-language Interpretations released in the last 5 1/4 years by the Income Tax Rulings Directorate) are subject to the usual (3 working weeks per month) paywall. You are currently in the "open" week for August.

Bundle Date Translated severed letter Summaries under Summary descriptor
2013-05-15 28 March 2013 External T.I. 2012-0460481E5 F - Allocation pour usage d'un véhicule à moteur Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(x) fixed allowance of $4.60 for each trip under 10 kilometres deemed unreasonable
13 February 2013 External T.I. 2011-0430921E5 F - S. 261 - Loss carry-back & loss carry-forward Income Tax Act - Section 261 - Subsection 261(12) conversion to U.S. dollar and back again changed non-capital losses
Income Tax Act - Section 261 - Subsection 261(15) carryback of non-capital loss following revocation of functional currency election to functional currency year
28 March 2013 External T.I. 2012-0460031E5 F - Prime pour partager chambre à deux Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) allowance paid by 3rd-party customer to employees re double-occupancy rooms was taxable
Income Tax Regulations - Regulation 200 - Subsection 200(1) T4As to be issued by employer for allowance paid by 3rd-party customer to employees
2 April 2013 External T.I. 2013-0478221E5 F - CIAPH - acquisition pour une somme nominale Income Tax Act - Section 118.05 - Subsection 118.05(3) purchase for nominal consideration still generates the credit
19 March 2013 External T.I. 2012-0444001E5 F - Dépenses d'adoption lors de démarches abandonnées Income Tax Act - Section 118.01 - Subsection 118.01(1) - Eligible Adoption Expense expenses must be incurred in relation to successfully-adopted child
11 March 2013 External T.I. 2012-0469231E5 F - Deferred terminal loss Income Tax Act - Section 13 - Subsection 13(21.2) notional properties fall in same class so that losses suspended until triggering events for all properties/ordering of dispositions to affiliated and unaffiliated transferees generally not relevant
Income Tax Act - Section 13 - Subsection 13(21.1) - Paragraph 13(21.1)(a) s. 13(21.1)(a) adjusts the proceeds as determined under s. 85