We have over 800 full-text translations of CRA Interpretations

We have published a further 6 translations of interpretations released in June and May, 2012. Their descriptors and links appear below.

These are additions to our set of 801 full-text translations of French-language Rulings, Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers the last 6 ¾ 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
2012-06-01 1 May 2012 External T.I. 2012-0436401E5 F - Frais de bureau à domicile Income Tax Act - Section 18 - Subsection 18(12) permanent works taxes treated the same as other property taxes/general discussion including of s. 18(12)(c)
2012-05-25 10 May 2012 External T.I. 2012-0440731E5 F - Employer-provided gifts & Awards Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) award of points that could be applied to 40 different services were of near-cash items and, thus, taxable
2012-05-18 2 May 2012 External T.I. 2011-0431701E5 F - Commissions sur une police d’assurance-vie Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) exempt treatment of commissions received by employees on purchases of life insurance policies on their own account does not extend to purchases as investments or to annuities
29 March 2012 External T.I. 2011-0424791E5 F - Imposition du remboursement du permis de conduire Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) reimbursement of regular cost of driver’s licence included even where employee required to drive
27 March 2012 External T.I. 2011-0423851E5 F - Allocations pour frais de déplacement Income Tax Act - Section 81 - Subsection 81(3.1) part-time employment includes part-time office/usual place of performance referenced
10 May 2012 External T.I. 2012-0435591E5 F - Prestation consécutive au décès Income Tax Act - Section 248 - Subsection 248(1) - Death Benefit passage of time between end of employment and benefit on death may affect whether it is in “recognition” of employment