6 more translated CRA interpretations are available

25 November 2019 - 11:43pm
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We have published a CRA interpretation released last week and a further 6 translations of CRA interpretations released in May 2011. Their descriptors and links appear below.

These are additions to our set of 1,011 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. Next week is the “open” week for December.

Bundle Date Translated severed letter Summaries under Summary descriptor
2019-11-20 6 August 2019 External T.I. 2019-0792001E5 F - Tax on split income and excluded business Income Tax Act - Section 120.4 - Subsection 120.4(1) - Excluded Amount - Paragraph (e) - Subparagraph (e)(ii) no excluded amount where excluded business had ceased in prior year
Income Tax Act - Section 120.4 - Subsection 120.4(1.1) - Paragraph 120.4(1.1)(a) paid but non-worked days do not count
Income Tax Act - Section 120.4 - Subsection 120.4(1.1) - Paragraph 120.4(1.1)(d) - Subparagraph 120.4(1.1)(d)(iii) same-year limitation of the exclusion for income derived from the proceeds of an excluded business
2011-05-13 28 April 2011 Internal T.I. 2011-0394301I7 F - Obligation de l'employeur - feuillet T4 modifié Income Tax Regulations - Regulation 200 - Subsection 200(1) procedure for correcting T4 slips
Income Tax Act - Section 152 - Subsection 152(4.2) procedure for employee to request correction of incorrectly reported T4 benefit
2011-05-06 29 April 2011 External T.I. 2010-0382221E5 F - Crédit personne à charge et montant pour enfant Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b.1) foster child could qualify as “child” of individual having charge of foster family, but not as wholly dependent
Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) payment of support for one month before obtaining custody ousted credit
11 April 2011 External T.I. 2010-0382181E5 F - Emploi chantier particulier - propriétaire Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(a) employee can still qualify if lives in a secondary home near the work site
25 February 2011 External T.I. 2010-0387991E5 F - RAP, intention, lieu principal de résidence Income Tax Act - Section 146.01 - Subsection 146.01(1) - Regular Eligible Amount - Paragraph (a) test is one of intention at withdrawal time and not whether closing actually occurred
Income Tax Act - Section 146.01 - Subsection 146.01(3) timing of HBP balance reduction
14 March 2011 External T.I. 2010-0382091E5 F - Revenu d'entreprise exploitée activement Income Tax Act - Section 9 - Nature of Income provision of fully-furnished units together with cleaning services generated property rather than business income