Six further full-text translations of CRA interpretations are available

20 August 2018 - 10:16pm
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The table below provides descriptors and links for six Interpretation released in May and April 2013 (including one 2012 APFF Financial Strategies and Instruments Roundtable item), as fully translated by us.

These (and the other full-text translations covering all of the 627 French-language Interpretations released in the last 5 1/3 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
2013-05-01 16 April 2013 External T.I. 2013-0480831E5 F - Frais médicaux - chirurgie esthétique Income Tax Act - Section 118.2 - Subsection 118.2(2.1) skin removal following bariatric surgery may qualify
16 April 2013 External T.I. 2013-0477981E5 F - Interpretation of Gift Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts ability to opt out of a compulsory contribution to an employer-aligned charity would not necessarily establish a “gift”/Quebec “gift” is CCQ “donation”
2013-04-24 5 October 2012 Roundtable, 2012-0453121C6 F - Fiducie au conjoint-police d'assurance-vie Income Tax Act - Section 70 - Subsection 70(6) - Paragraph 70(6)(b) - Subparagraph 70(6)(b)(ii) no tainting of spousal trust if policy transferred to it no longer has premiums to be paid
13 March 2013 External T.I. 2012-0473291E5 F - Société de personnes - maison détruite par le feu Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(b) partner can use the principal residence exemption re gain allocated by partnership from disposition of personally-used principal residence, including following s. 44 deferral
Income Tax Act - Section 44 - Subsection 44(5) - Paragraph 44(5)(a.1) replacement property generally is expected to have the same material characteristics
Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(c) s. 40(2)(c) unavailable re disposition of building only from fire
14 January 2013 External T.I. 2012-0469571E5 F - Settlement of rights arising out of marriage Income Tax Act - Section 73 - Subsection 73(1.01) - Paragraph 73(1.01)(b) transfer of appreciated property by recipient of court-ordered support to the payer of support qualified for rollover
2 April 2013 External T.I. 2012-0470591E5 F - Sale of automobile acquired after being leased Income Tax Act - Section 13 - Subsection 13(5.2) - Paragraph 13(5.2)(b) the deemed s. 13(5.2)(b) cost addition is recognized for s. 13(2) purposes
Income Tax Act - Section 13 - Subsection 13(5.2) s. 13(5.2)(b) addition must be taken into account for s. 13(2) purposes, including re no recapture