[corrected] 12 more translated CRA interpretations are available

We have published a further 12 translations of CRA interpretations released in March, 2011. Their descriptors and links appear below.

These are additions to our set of 1,053 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 8 ¾ 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 January.

Bundle Date Translated severed letter Summaries under Summary descriptor
2011-03-25 8 October 2010 Roundtable, 2010-0370501C6 F - Options, don, coût moyen, PBR Income Tax Act - Section 7 - Subsection 7(1.31) taxpayer who does not make the s. 7(1.31) identification is subject to s. 7(1.3)
Income Tax Act - 101-110 - Section 110 - Subsection 110(1) - Paragraph 110(1)(d.01) not identifying gifted shares under s. 7(1.31) could result in s. 110(1)(d.01) not being satisfied
8 October 2010 Roundtable, 2010-0371951C6 F - Transfert d'un REER ou d'un FERR au décès Income Tax Act - Section 248 - Subsection 248(23.1) - Paragraph 248(23.1)(b) s. 248(23.1)(b) does not allow the annuitant to share with the annuitant’s deceased spouse
Income Tax Act - Section 146.3 - Subsection 146.3(6) s. 146.3(6) does not apply as a result of death of non-annuitant spouse
8 October 2010 Roundtable, 2010-0371921C6 F - RPA et RPDB - Montants versés à une succession Income Tax Act - 101-110 - Section 104 - Subsection 104(13.1) partial s. 104(13.1) designation can be made
Income Tax Regulations - Regulation 103 - Subsection 103(4) lump sum paid out of RPP to estate for adult children is subject to withholding for account of estate
15 March 2011 Internal T.I. 2011-0394091I7 F - Rev imp. gagné dans une province par une société Income Tax Regulations - Regulation 402 - Subsection 402(3) allocation of taxable income takes into account PEs of partnership in partnership year ending in taxpayer’s year
Income Tax Regulations - Regulation 402 - Subsection 402(6) if first taxation year of partnership ends after the taxpayer’s year, no immediate impact of the partnership’s PEs on taxpayer’s taxable income allocation
8 October 2010 Roundtable, 2010-0370491C6 F - Don d'actions Income Tax Act - Section 118.1 - Subsection 118.1(5) gift of shares is not made by will where the number of gifted shares is subject to a tax-reduction direction to be applied in executors’ discretion
8 October 2010 Roundtable, 2010-0371961C6 F - Époux et conjoint de fait et CÉLI au décès Income Tax Act - Section 207.01 - Subsection 207.01(1) - Exempt Contribution - Paragraph (d) - Subparagraph (d)(iii) CRA will itself allocate where a surviving spouse and common-law partner designate more than the exempt contribution amount for one survivor scenario
2011-03-18 3 March 2011 Internal T.I. 2010-0387281I7 F - Déduction - personnel des Forces canadiennes Income Tax Act - 101-110 - Section 110 - Subsection 110(1) - Paragraph 110(1)(f) member of the Canadian Forces is an officer or non-commissioned member who is a member of the Regular or Reserve Force
3 March 2011 External T.I. 2010-0380751E5 F - Déduction accordée aux petites entreprises Income Tax Act - Section 125 - Subsection 125(1) general discussion of SBD referencing IT-73R6, IT-458R2
3 March 2011 External T.I. 2010-0381851E5 F - Ajustements salariaux rétroactifs Income Tax Act - 101-110 - Section 110.2 - Subsection 110.2(1) - Qualifying Amount - Paragraph (a) - Subparagraph (a)(i) retroactive pay adjustments negotiated to comply with the Quebec Pay Equity Act but not paid pursuant to it were not qualifying amounts
Income Tax Regulations - Regulation 201 - Subsection 201(1) - Paragraph 201(1)(a) interest on retroactive pay awards “is” reported on T5s
2 March 2011 External T.I. 2010-0377321E5 F - Jeux de hasard sur Internet Income Tax Act - Section 9 - Exempt Receipts/Business on-line internet gambling winnings non-taxable if no business
2011-03-11 11 February 2011 External T.I. 2010-0377171E5 F - Dépenses engagées à l'égard d'un immeuble locatif Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense renovation expenses to rental unit on capital account if lasting benefit for rental activities generated or an improvement over existing housing units is created
Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate purchase of rental building with intention to resell within a few years generally on income account
23 February 2011 External T.I. 2010-0389701E5 F - Sommes versées en règlement de griefs Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance retiring allowance includes compensation for renunciation of reinstatement of employment