6 further translations of CRA French-language interpretations are available

The table below provides descriptors and links for six Interpretations released in January 2013 (from the 2012 APFF Roundtables), all as fully translated by us.

These are additions to our set of 696 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. Next week is the “open” week for December.

Bundle Date Translated severed letter Summaries under Summary descriptor
2013-01-16 5 October 2012 Roundtable, 2012-0454021C6 F - Expiration d'un arrangement Income Tax Regulations - Regulation 6205 - Subsection 6205(2) purpose of Reg. 6205(2) re estate freezes and employees
5 October 2012 Roundtable, 2012-0451241C6 F - Benefit conferred on a NR shareholder by a NR corp Income Tax Act - Section 15 - Subsection 15(7) s. 15(7) assists in determining that s. 15 can apply to the NR shareholder of a NR corporation gratuitously using the corporation’s Canadian property
Income Tax Act - Section 247 - New - Subsection 247(2) s. 247(2) could apply to produce s. 212(1)(d) withholding where the NR shareholder of a NR corporation gratuitously uses Canadian corporate property
Income Tax Act - Section 214 - Subsection 214(3) - Paragraph 214(3)(a) gratuitous use by NR shareholder of Canadian property of the NR corporation produces a s. 214(3)(a) deemed dividend
5 October 2012 Roundtable, 2012-0453171C6 F - TFSA - Survivor payments to more than one survivor Income Tax Act - Section 207.01 - Subsection 207.01(1) - Exempt Contribution - Paragraph (d) - Subparagraph (d)(iii) CRA allows contributions by two survivors totaling what would have qualified with only one survivor
5 October 2012 Roundtable, 2012-0451231C6 F - Gifts to American charities Treaties - Income Tax Conventions - Article 21 U.S. charities are not qualified donees under Art XXI(7) of U.S. Convention
5 October 2012 Roundtable, 2012-0454131C6 F - Caractère raisonnable d'une allocation automobile Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) reasonable car allowance potentially can exceed Reg. 7306 levels/Treasury Board rates will be accepted
5 October 2012 Roundtable, 2012-0453201C6 F - Règles d'attribution- séparation & décès Income Tax Act - Section 74.5 - Subsection 74.5(3) s. 74.5(3) busting of attribution occurs even if they were living separate and apart for under 90 days before the death to the transferee common-law spouse
Income Tax Act - Section 13 - Subsection 13(1) recapture from rental property is property income from that property