Our translated CRA interpretations go back 8 years

23 September 2019 - 11:56pm
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We have published a further 7 translations of CRA interpretations released in September, 2011. Their descriptors and links appear below.

These are additions to our set of 969 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 8 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
2011-09-23 6 September 2011 External T.I. 2010-0389011E5 F - L'interprétation de " est en droit de recevoir" Income Tax Act - Section 13 - Subsection 13(7.1) taxpayer is entitled to receive Quebec M&P credit at end of year in which the eligible expenditures were incurred
12 September 2011 External T.I. 2011-0397731E5 F - Crédit d'impôt pour frais médicaux Income Tax Regulations - Regulation 5700 - Section 5700 - Paragraph 5700(h) "hospital bed" does not extend to all types of adjustable beds
Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) aquatherapy classes (or pain management courses) do not qualify if non-qualified payee
16 August 2011 Internal T.I. 2011-0401721I7 F - Loss Utilization Income Tax Act - Section 88 - Subsection 88(1.1) - Paragraph 88(1.1)(e) factors in determining whether investments are held as a business
Income Tax Act - Section 111 - Subsection 111(5) - Paragraph 111(5)(a) holding company whose only sources of income were inter-affiliate loan and subsidiary shares had losses from property rather than business
2011-09-16 6 September 2011 Internal T.I. 2011-0401191I7 F - Automobiles mises à la disposition des employés Income Tax Act - Section 6 - Subsection 6(2) standby not computed for months in which automobiles in storage and unavailable for use
2 September 2011 Internal T.I. 2011-0419111I7 F - Programme de compensation du MESS Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(u) social assistance payments aggregating less than $500 not required to be included in income
31 August 2011 External T.I. 2011-0416541E5 F - Montant admis en déduction - REÉR Income Tax Act - Section 146 - Subsection 146(5) if premium not claimed, deduction amount is nil
2011-09-09 31 August 2011 External T.I. 2011-0415891E5 F - Increase in stated capital, stock dividends -55(2) Income Tax Act - Section 248 - Subsection 248(28) s. 248(28)(a) applied to reduce capital gain on disposition of preferred shares on which a capital gain had been realized under s. 55(2)(b)
Income Tax Act - Section 55 - Subsection 55(2) - Paragraph 55(2)(c) capital gain recognized under s. 55(2)(c) not recognized a second time on sale of the shares