6 more translated CRA interpretations are available

12 November 2019 - 12:18am
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We have published a further 6 translations of CRA interpretations released in June and May, 2011. Their descriptors and links appear below.

These are additions to our set of 999 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 8 ½ 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
2011-06-10 30 May 2011 External T.I. 2011-0393731E5 F - Congrès Income Tax Act - Section 20 - Subsection 20(10) taxpayer need not be a member of the convention-sponsoring organization
2011-06-03 19 May 2011 External T.I. 2011-0405431E5 F - RPDB et feuillet T4 Income Tax Regulations - Regulation 8301 - Subsection 8301(2) T4 reporting by DPSP employer of pension adjustment
Income Tax Act - Section 147 - Subsection 147(10.3) T4 reporting-treatment of DPSP benefit to s. 147(2)(k.2) persons
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) - Subparagraph 6(1)(a)(i) no T4 reporting for employer DPSP contribution
18 May 2011 Internal T.I. 2010-0380391I7 F - Convention entre des co-propriétaires Income Tax Act - Section 9 - Nature of Income agreement of co-owners to share revenues disproportionately would be recognized if such agreement is binding
25 May 2011 Internal T.I. 2011-0395871I7 F - Pension alimentaire - désignation rétroactive Income Tax Act - Section 56.1 - Subsection 56.1(4) - Support Amount monthly interim amounts retroactively declared to be support were “support amounts” in contrast to subsequently declared arrears support
24 May 2011 External T.I. 2010-0387741E5 F - Revenu d'entreprise exploitée activement Income Tax Act - Section 125 - Subsection 125(7) - Specified Investment Business corporation renting out trailers earned other business income rather than income from property given level of services provided
2011-05-27 20 May 2011 External T.I. 2011-0394391E5 F - Tuition Tax Credit Income Tax Act - Section 118.5 - Subsection 118.5(3) - Paragraph118.5(3)(c) - Subparagraph118.5(3)(c)(ii) costs of laptops purchased pursuant to bundled purchase program did not qualify