5 more translated CRA interpretations are available

20 January 2020 - 11:16pm
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We have published a further 5 translations of CRA interpretations released in March, 2011. Their descriptors and links appear below.

These are additions to our set of 1,068 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.

Bundle Date Translated severed letter Summaries under Summary descriptor
2011-03-04 8 October 2010 Roundtable, 2010-0373311C6 F - Oeuvres d'artistes étrangers Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(e) foreign art work decorating corporate offices is non-depreciable
Income Tax Act - Section 15 - Subsection 15(1) art used to decorate the office of a shareholder-employee generally does not generate a s. 15(1) benefit
Income Tax Act - Section 54 - Listed Personal Property art work in corporate boardroom is not personal use property, perhaps also where decorates office
8 October 2010 Roundtable, 2010-0373251C6 F - Immeuble détenu par une société Income Tax Act - Section 15 - Subsection 15(1) determining the "normal rate of return" used in computing imputed rent
8 October 2010 Roundtable, 2010-0373691C6 F - T4A et T5018 - Honoraires Income Tax Regulations - Regulation 238 - Subsection 238(2) unlike T4A, amounts paid include GST/HST
Income Tax Regulations - Regulation 200 - Subsection 200(1) GST/HST excluded from services payments
8 October 2010 Roundtable, 2010-0373431C6 F - Montants payés ou payables par une fiducie Income Tax Act - 101-110 - Section 104 - Subsection 104(24) requirements for distributing income in the year pursuant to issuance of unconditional promissory note
8 October 2010 Roundtable, 2010-0373541C6 F - Mise à part de l'argent après Lipson Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i) cash damming still respected following Lipson