6 more translated CRA interpretations are available

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 843 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. Next week is the “open” week for April.

Bundle Date Translated severed letter Summaries under Summary descriptor
2012-03-23 28 February 2012 External T.I. 2011-0423201E5 F - Frais de déménagement Income Tax Act - Section 248 - Subsection 248(1) - Eligible Relocation move following shift from part-time to ful-time at same employer did not qualify
29 February 2012 Internal T.I. 2011-0429701I7 F - Frais médicaux- services de tutorat Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.91) more particulars required re whether special needs tutor would qualify
2012-03-16 23 February 2012 External T.I. 2011-0421821E5 F - Test à l'alinéa 110.6(1)e) de la définition d'AAPE Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Small Business Corporation Share - Paragraph (e) replaced shares need not be owned for a period of 24 months prior to their replacement – but only for the portion of the 24 months before the time of disposition and ending at the replacement time
7 March 2012 External T.I. 2011-0421301E5 F - Bien agricole admissible Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Farm or Fishing Property - Paragraph (a) logging is not farming business if main focus is logging rather than growing, nurturing and harvesting trees
Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1.3) - Paragraph 110.6(1.3)(a) general discussion of s. 110.6(1.3)(a) tests
7 October 2011 Roundtable, 2011-0399411C6 F - Société de personnes - 103(1.1) Income Tax Act - 101-110 - Section 103 - Subsection 103(1.1) potential application of s. 103(1.1) where adult children form partnership with money gifted by parent and share pro rata to capital
7 March 2012 External T.I. 2011-0427551E5 F - Établissement stable Treaties - Income Tax Conventions - Article 5 presence of employee in Dominican Republic who did not habitually exercise general authority to contract did not constitute a PE