6 further translations of CRA interpretations are available

22 January 2019 - 12:16am
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We have published the final 3 translations of 2012 APFF Roundtable questions as well as translations of 3 interpretations released in October 2012. Their descriptors and links appear below.

These are additions to our set of 759 full-text translations of French-language Rulings, Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers the last 6 ¼ 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
2012-11-14 5 October 2012 Roundtable, 2012-0454151C6 F - Registre des déplacements Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(k) onus on employer to support benefit computation if kilometer log
Income Tax Act - Section 230 - Subsection 230(1) no stipulated documentary requirement for kilometer log
24 October 2012 Internal T.I. 2012-0454661I7 F - Conseils de planification financière Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) - Subparagraph 6(1)(a)(iv) - Clause 6(1)(a)(iv)(B) exclusion can extend to reimbursement or payment of fees for financial planning
5 October 2012 APFF Roundtable Q. 8, 2012-0454161C6 F - Computation of CDA and Acquisition of Control Income Tax Act - Section 245 - Subsection 245(4) purchase of shares of cash-rich company could be part of abusive surplus strip
Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account - Paragraph (a) CDA deduction for net capital losses not affected by their denial under s. 111(4)(a)
2012-10-31 12 October 2012 External T.I. 2011-0428521E5 F - Société d'État Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(d.4) (d.4) corp cannot be partly owned directly by Crown/capital (as contrasted to share) ownership is relevant only for non-share corps
11 October 2012 External T.I. 2012-0433681E5 F - Résidence principale terrain adjacent Income Tax Act - Section 54 - Principal Residence - Paragraph (e) adjacent land not included in principal residence if owned by spouse, not by taxpayer
18 October 2012 External T.I. 2012-0452131E5 F - CIE, établissement domestique autonome Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b.1) s. 118(1)(b.1) credit can be claimed for different children by different parents