5 more translated CRA interpretations are available

17 February 2020 - 11:37pm
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We have published a further 5 translations of CRA interpretations released in March and February, 2011. Their descriptors and links appear below.

These are additions to our set of 1,089 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 9 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, 2010-0373471C6 F - Actions fictives Income Tax Act - Section 248 - Subsection 248(1) - Salary Deferral Arrangements phantom share analysis is fact sensitive
9 February 2011 Internal T.I. 2010-0388491I7 F - Période de nouvelle cotisation Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(b) - Subparagraph 152(4)(b)(i) extended reassessment period applies only to the carryback year, not the loss year (or carryforward year)
2011-02-25 8 February 2011 External T.I. 2011-0392401E5 F - Crédit d'impôt pour frais médicaux Income Tax Act - Section 118.4 - Subsection 118.4(2) expenses of Quebec massage therapists were ineligible
8 October 2010 Roundtable, 2010-0373141C6 F - Related corporations Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(c) - Subparagraph 251(2)(c)(i) CRA would require demonstration that 4 individuals owning Opco A and B in the same proportions did not act in concert
1 February 2011 External T.I. 2010-0386621E5 F - Prélèvement et conservation de cellules souches Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) stem cell harvesting and storage costs ineligible as not relating to an existing medical condition
Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(o) stem cell harvesting and storage costs ineligible as do not assist in diagnosis etc.