Six further full-text translations of CRA interpretations are available

3 September 2018 - 11:38pm
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The table below provides descriptors and links for six Interpretation released in March 2013, as fully translated by us.

These (and the other full-text translations covering all of the 639 French-language Interpretations released in the last 5 1/2 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 September.

Bundle Date Translated severed letter Summaries under Summary descriptor
2013-03-20 19 December 2012 External T.I. 2011-0425581E5 F - CII - régions admissibles-Montérégie-Rive-Sud Income Tax Act - Section 127 - Subsection 127(9) - Specified Percentage description of qualifying ITC regions (which exclude Montérégie South Shore)
24 October 2012 External T.I. 2012-0443721E5 F - Compensation - vente d'un immeuble Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Damages taxpayer need not have attempted to prevent the act or omission resulting in the damages
20 February 2013 External T.I. 2012-0473051E5 F - Frais de gestion versés à un conjoint Income Tax Act - Section 67 determining reasonableness of spousal management fee entails a “comparison to an amount paid for similar services according to industry standards”
27 November 2012 External T.I. 2012-0445941E5 F - Action déterminée de petite entreprise Income Tax Act - Section 44.1 - Subsection 44.1(1) - Qualifying Disposition shares issued to a family trust do not qualify as "eligible small business corporation shares"
25 February 2013 Internal T.I. 2012-0440371I7 F - Changement d'usage - Duplex Income Tax Act - Section 45 - Subsection 45(3) s. 45(3) election unavailable for partial change of use (duplex going from 50% to 100% personal use)
11 February 2013 External T.I. 2012-0469441E5 F - Aire de plancher - fabrication et transformation Income Tax Regulations - Regulation 1100 - Subsection 1100(1) - Paragraph 1100(1)(a.1) washrooms and cafeteria included - along with office if a connection with the M&P personnel