6 more translated CRA interpretations are available

18 March 2019 - 11:07pm
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We have published a further 6 translations of interpretations. One of these interpretations was released by CRA last week and five were released in May 2012. Their descriptors and links appear below.

These are additions to our set of 807 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
2019-03-13 12 February 2019 Ministerial Correspondence 2018-0741061M4 F - Revenu d’un Indien Other Legislation/Constitution - Federal - Indian Act - Section 87 pension income generated from off-reserve employment and received on reserve not exempted
2012-05-18 30 March 2012 Internal T.I. 2011-0408311I7 F - Résidence principale General Concepts - Ownership ownership of home generally follows legal title
Income Tax Act - Section 54 - Principal Residence - Paragraph (a) must be described combination of ownership and ordinary habitation
2012-05-11 28 March 2012 External T.I. 2011-0422531E5 F - Revenu fractionné Income Tax Act - Section 120.4 - Subsection 120.4(1) - Split Income - Paragraph (c) - Subparagraph (c)(ii) - Clause (c)(ii)(C) only a portion of s. 104(13) income might be split income
24 April 2012 Internal T.I. 2012-0440711I7 F - Indemnité de repas; remboursement pour déplacement Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) policy re subsidized meals does not extend to meal allowances or vouchers
30 March 2012 External T.I. 2011-0428741E5 F - Allocations pour frais de déplacement Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) travel allowance for additional travel to and from work might be taxable even where employer fault
23 January 2012 External T.I. 2011-0424671E5 F - Avantage imposable - Stationnement Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) generally no benefit from free parking if employee must use car 3 days a week in duties