6 more translated CRA interpretations are available

We have published a further 6 translations of CRA interpretations released in December 2011. Their descriptors and links appear below.

These are additions to our set of 891 full-text translations of French-language Rulings, Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers the last 7 1/2 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 July.

Bundle Date Translated severed letter Summaries under Summary descriptor
2011-12-16 8 December 2011 External T.I. 2011-0427451E5 F - Statut de résidence fiscale Income Tax Act - Section 2 - Subsection 2(1) Rulings Directorate does not determine residency
6 December 2011 External T.I. 2010-0384701E5 F - Décès contribuable - Immobilisation admissible Income Tax Act - Section 70 - Subsection 70(5.1) application of s. 70(5.1) to bequest of goodwill
General Concepts - Effective Date CRA policy of price adjustment clauses inapplicable where deferred sale price subsequently adjusted
Income Tax Act - Section 152 - Subsection 152(4.2) CRA policy for adjusting a statute-barred year for a reduction in the 5th year of staged-proceeds sale
15 November 2011 External T.I. 2011-0415881E5 F - Pension alimentaire pour enfants Treaties - Income Tax Conventions - Article 18 taxpayer not entitled to deduct child support payments upon becoming a non-resident
9 December 2011 External T.I. 2011-0429321E5 F - Changement d'usage Income Tax Act - Section 45 - Subsection 45(1) - Paragraph 45(1)(a) FMV is measured at the time of change of use
21 November 2011 External T.I. 2011-0426481E5 F - Actions admissibles de petite entreprise Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(14) - Paragraph 110.6(14)(f) - Subparagraph 110.6(14)(f)(ii) - Clause 110.6(14)(f)(ii)(A) “substantially all” (meaning 90% or more) test satisfied even though only leasehold interest in real estate transferred
17 November 2011 External T.I. 2011-0414811E5 F - Frais médicaux- fins esthétiques Income Tax Act - Section 118.2 - Subsection 118.2(2.1) qualifying breast surgery expenses