6 more translated CRA interpretations are available

23 April 2019 - 12:58am
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We have published a further 6 translations of CRA interpretations released in March 2012. Their descriptors and links appear below.

These are additions to our set of 837 full-text translations of French-language Rulings, Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers the last 7 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
2012-03-30 20 February 2012 Internal T.I. 2011-0429461I7 F - OBNL et profits accessoires Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l) articles of NPO should have prohibition on profit-seeking by it and any successor
12 March 2012 Internal T.I. 2011-0431631I7 F - Catégorie d'amortissement- maison flottante Income Tax Regulations - Schedules - Schedule II - Class 7 portable floating home qualified as “vessel”
Income Tax Act - Section 13 - Subsection 13(21) - Vessel vessel is as defined in Canada Shipping Act, 2001
Statutory Interpretation - Interpretation Act - Section 44 - Paragraph 44(h) IA s. 44(h) applied to reference definition in replacement Canada Shipping Act
2012-03-23 14 March 2012 External T.I. 2011-0422551E5 F - Application du paragraphe 98(5) Income Tax Act - Section 98 - Subsection 98(5) s. 98(5) unavailable where rental-property LP is wound up into a partner who operated the business in the leased property
13 March 2012 External T.I. 2012-0433661E5 F - Notion de dépense engagée Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense expense not incurred if obligation therefor dependent on future contingency
Income Tax Act - Section 118.2 - Subsection 118.2(2.1) expense incurred if obligation has come into existence
16 March 2012 External T.I. 2012-0432101E5 F - Acquisition d'un séparateur d'huile Income Tax Regulations - Schedules - Schedule II - Class 1 oil separator Class 1 if sufficiently attached to garage
14 March 2012 External T.I. 2011-0423291E5 F - Fiducie pour soi-même sans limite d'âge Income Tax Act - Section 73 - Subsection 73(1.01) - Paragraph 73(1.01)(c) - Subparagraph 73(1.01)(c)(ii) joint protective trust would not satisfy s. 73(1.01)(c)(ii)
Income Tax Act - Section 73 - Subsection 73(1.01) - Paragraph 73(1.01)(c) - Subparagraph 73(1.01)(c)(iii) - Clause 73(1.01)(c)(iii)(A) two spouses separate from their children can create a joint spousal or common-law partner trust
Income Tax Act - 101-110 - Section 108 - Subsection 108(1) - Testamentary Trust tainting effect of joint spousal or common-law partner trust on subsequent testamentary trust
Income Tax Act - 101-110 - Section 107.4 - Subsection 107.4(1) - Paragraph 107.4(1)(a) joint protective trust would not satisfy paras. (a) and (e) of "qualifying disposition"