5 more translated CRA interpretations are available

27 January 2020 - 10:42pm
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We have published a further 5 translations of CRA interpretations released in March, 2011 (all of them, from the 2010 APFF Roundtable). Their descriptors and links appear below.

These are additions to our set of 1,073 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, 2010-0373401C6 F - Fiducies et ajout d'un bénéficiaire Income Tax Act - Section 248 - Subsection 248(1) - Disposition court-approved addition of a beneficiary will result either in a part disposition of trust interests, or a constructive dissolution and resettlement of the discretionary trust
Income Tax Act - Section 116 - Subsection 116(1) court-approved addition of beneficiary to discretionary resident trust with TCP generates s. 116 obligations re resulting trust interest dispositions
8 October 2010 Roundtable, 2010-0373351C6 F - Évaluation d'une clause restrictive Income Tax Act - Section 56.4 - Subsection 56.4(2) valuation of covenant of individual vendor not to compete or solicit employees
8 October 2010 Roundtable, 2010-0373451C6 F - Avantages imposables et limite de 100$ Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) computing $100 per employee limit for office parties etc.
8 October 2010 Roundtable, 2010-0373711C6 F - Traitement des avis d'oppositions Income Tax Act - Section 165 - Subsection 165(3) appeals officer will contact the taxpayer unless the objection is granted in full
8 October 2010 Roundtable, 2010-0373601C6 F - Vérification des fiducies familiales Income Tax Act - 101-110 - Section 104 - Subsection 104(24) audit focus on family trusts