6 further translations of CRA French-language interpretations are available

The table below provides descriptors and links for six Interpretations released in January 2013 (including three 2012 APFF Roundtable items), all as fully translated by us.

These are additions to our set of 690 full-text translations of French-language Rulings, Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers the last 5 3/4 years of releases by the Directorate. These translations are subject to the usual (3 working weeks per month) paywall.

Bundle Date Translated severed letter Summaries under Summary descriptor
2013-01-23 7 November 2012 External T.I. 2012-0466681E5 F - Frais de gestion environnementale General Concepts - Fair Market Value - Other mandatory ecocharges added to cost of electronic goods also included in their FMV
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) ecocharges payable on any purchase of electronic goods included in benefit from their gift
2013-01-16 5 October 2012 Roundtable, 2012-0451271C6 F - Residence of a trust Income Tax Act - Section 2 - Subsection 2(1) trust residency determination focuses on where in fact there is the exercise of authority over significant decisions
22 November 2012 External T.I. 2012-0441781E5 F - Prohibited Investment - Cooperative Income Tax Act - Section 248 - Subsection 248(1) - Shareholder investor in cooperative holds shares and is shareholder
Income Tax Act - Section 207.01 - Subsection 207.01(1) - Prohibited Investment - Paragraph (b) - Subparagraph (b)(i) share of cooperative can be a share of corporation for prohibited investment purposes
Income Tax Regulations - Regulation 4900 - Subsection 4900(15) application to shares of cooperative
5 October 2012 Roundtable, 2012-0454121C6 F - Automobiles de collections Income Tax Act - Section 15 - Subsection 15(5) use of average purchase-cost range approach for computing standby charge where multiple vintage cars held by corporation and controlled by shareholder
5 October 2012 Roundtable, 2012-0453151C6 F - fractionnement de revenu de pension Income Tax Act - Section 60.03 - Subsection 60.03(1) - Eligible Pension Income - Paragraph (a) last RRIF annuitant inclusion on death under s. 146.3(6) does not qualify for splitting
20 November 2012 External T.I. 2012-0466891E5 F - Non-Cash Gifts and Non-Cash Awards Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose gifts and awards to employee are deductible even if within $500 tax-free amount
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) $500 tax-free non-cash gift amount calculated including sales tax