6 more translated CRA interpretations are available

10 September 2019 - 12:25am
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We have published a translation of a CRA technical interpretation released last week, and a further 5 translations of CRA interpretations released in October, 2011. Their descriptors and links appear below.

These are additions to our set of 957 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 7 3/4 years of releases of Interpretations 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
2019-09-04 15 July 2019 External T.I. 2018-0747761E5 F - Application de 73(4.1) Income Tax Act - Section 73 - Subsection 73(4.1) - Paragraph 73(4.1)(c) negative ACB is not triggered under s. 73(4.1)(c)
2011-10-28 14 October 2011 External T.I. 2011-0421141E5 F - Computation of capital dividend account Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account - Paragraph (a) - Subparagraph (a)(i) - Clause (a)(i)A) s. 89(1)(a)(i)(A) exclusion re s. 53(1)(b)(ii) is inapplicable if s. 55(2)(a) applied
14 October 2011 Internal T.I. 2011-0410781I7 F - Repas fournis gratuitement Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) benefit from free meals delivered on-site
27 September 2011 External T.I. 2011-0400141E5 F - Allocations pour frais de déplacement Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) reasonable daily meal allowance for travelling in local municipality to enhance efficiency is non-taxable
29 September 2011 External T.I. 2011-0405391E5 F - Utilisation d'un aéronef Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) price charged to customers for flights on company aircraft determined taxable benefit to employees/benefit to majority shareholder was qua employee
13 October 2011 External T.I. 2010-0382441E5 F - RSG- Employé / travailleur autonome Income Tax Act - Section 5 - Subsection 5(1) home childcare providers were self-employed given relative autonomy