Six further full-text translations of CRA interpretations are available

The table below provides descriptors and links for six interpretations from the October 2012 APFF Roundtables, as fully translated by us.

These (and the other full-text translations covering all of the 663 French-language Interpretations released in the last 5 2/3 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 October.

Bundle Date Translated severed letter Summaries under Summary descriptor
2013-02-06 5 October 2012 Roundtable, 2012-0453191C6 F - Investissements frauduleux Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(c) Earl Jones case was “exceptional”: prior years’ returns generally cannot be amended to exclude fictitious income
5 October 2012 Roundtable, 2012-0453911C6 F - Roulement à fiducie pour soi et faculté d'élire Income Tax Act - Section 73 - Subsection 73(1.02) - Paragaph 73(1.02)(b) - Subparagaph 73(1.02)(b) trust deed provision that the settlor by will may designate beneficiaries upon death breaches s. 73(1.02)(b)(ii)
5 October 2012 Roundtable, 2012-0454201C6 F - Nouvelle Circulaire - Prix transfert international Income Tax Act - Section 247 - New - Subsection 247(2) 2010 OECD Guidelines to be reflected in revised Transfer Pricing Memorandum – not revised IC 87R2
5 October 2012 Roundtable, 2012-0454221C6 F - Allocation des risques et contrôle Income Tax Act - Section 247 - New - Subsection 247(2) comment declined re whether Cdn parent bore most of US sub’s risk re operating losses
5 October 2012 Roundtable, 2012-0454051C6 F - Déductibilité de cotisations - caisse de sécurité Income Tax Act - Section 20.01 - Subsection 20.01(1) qualifying contribution made to a PHSP by a self-employed professional via a professionals’ union
5 October 2012 APFF Roundtable, 2012-0453211C6 F - Formulaire T1135 Income Tax Act - Section 162 - Subsection 162(7) CRA is not bound by Douglas
Income Tax Act - Section 220 - Subsection 220(3.1) critieria for waiver of penalties and interest