6 more translated CRA interpretations are available

30 September 2019 - 11:50pm
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We have published a further 6 translations of CRA interpretations released in September, August and July, 2011. Their descriptors and links appear below.

These are additions to our set of 975 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 8 years of releases of Interpretations by the Directorate. These translations are subject to the usual (3 working weeks per month) paywall. Next week is the “open” week for October.

Bundle Date Translated severed letter Summaries under Summary descriptor
2011-09-02 25 August 2011 External T.I. 2011-0417511E5 F - CDA and Excessive dividend Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account - Paragraph (b) excess capital dividend does not reduce payor’s CDA and increases corporate shareholder’s CDA
2011-08-26 15 August 2011 External T.I. 2011-0415071E5 F - 110.5 and safe income Income Tax Act - Section 55 - Subsection 55(2.1) - Paragraph 55(2.1)(c) safe income not increased by s. 110.5 addition
2011-08-19 11 August 2011 External T.I. 2011-0406061E5 F - Dommages reçus suite à la perte d'un emploi Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance compensation received for renouncing rights of reinstatement is a retiring allowance
2011-08-12 4 July 2011 External T.I. 2011-0401991E5 F - CDA and life insurance proceeds Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account - Paragraph (d) - Subparagraph (d)(ii) CRA will follow Innovative Installation
General Concepts - Payment & Receipt Insurance proceeds received by borrower where applied to repay its loan
2011-07-29 21 July 2011 External T.I. 2010-0359171E5 F - Montants forfaitaires - retraités Income Tax Act - Section 248 - Subsection 248(1) - Death Benefit payment in lieu of cancelled term life insurance policy made to employee’s estate is death benefit – but s. 6(4) or 6((1)(a) income if paid before retired employee’s death
Income Tax Act - Section 6 - Subsection 6(4) amount in lieu of cancelled term life insurance proceeds paid to retired employee included under s. 6(4) or 6((1)(a)
19 July 2011 External T.I. 2010-0386411E5 F - Régime collectif d'assurance-salaire Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) - Subparagraph 6(1)(f)(v) contribution deduction is restarted with new employer