We have 1100 translations of CRA interpretations going back 9 years

3 March 2020 - 12:13am
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We have published a translation of a technical interpretation released last week and a further 5 translations of CRA interpretations released in February, 2011. Their descriptors and links appear below.

These are additions to our set of 1100 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. You are currently in the “open” week for March.

Bundle Date Translated severed letter Summaries under Summary descriptor
2020-02-26 23 January 2020 External T.I. 2019-0796121E5 F - Déduction pour résidence des membres du clergé Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(c) s. 8(1)(c) does not entail any home office requirement
2011-02-11 12 January 2011 Internal T.I. 2010-0375801I7 F - Bien agricole admissible détenu avant 1987 Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1.3) - Paragraph 110.6(1.3)(c) - Subparagraph 110.6(1.3)(c)(ii) lands of widow analyzed on a cadastral lot-by-lot basis, so that only those that had been used by deceased husband in farming qualified
Income Tax Act - Section 248 - Subsection 248(1) - Property property status of Quebec lands divided into cadastral lots was analyzed on a lot-by-lot basis
24 January 2011 Internal T.I. 2010-0390111I7 F - GRIP Computation and Taxable Income for M&P Credit Income Tax Act - Section 89 - Subsection 89(7) income for M&P purposes not taken into account for purposes of the calculation
2011-02-04 11 January 2011 External T.I. 2010-0385231E5 F - Class 43.2 Income Tax Regulations - Schedules - Schedule II - Class 43.1 - Paragraph (d) - Subparagraph (d)(xiii) digester producing gas from municipal sludge for thermal production could qualify
Income Tax Regulations - Schedules - Schedule II - Class 43.1 - Paragraph (d) - Subparagraph (d)(viii) biomass boiler using wood chips from poplars grown by taxpayer did not qualify
14 January 2011 Internal T.I. 2010-0383261I7 F - Fin d'exercice d'une société de personnes Income Tax Act - Section 249.1 - Subsection 249.1(1) - Paragraph 249.1(1)(b)) - Subparagraph 249.1(1)(b)(ii) s. 249.1(1)(b)(ii) trumps CRA discretion under s. 249.1(7)
Income Tax Act - Section 249.1 - Subsection 249.1(7) CRA could under s. 249.1(7) authorize changed partnership year ends that did not extend beyond calendar year limitation in 249.1(1)(b)(ii)
15 December 2010 External T.I. 2009-0349911E5 F - Calcul du PBR d'une participation dans une SEC Income Tax Act - Section 53 - Subsection 53(1) - Paragraph 53(1)(e) - Subparagraph 53(1)(e)(i) no ACB bump for gains realized in the year until Day 1 of following year
Income Tax Act - Section 40 - Subsection 40(3.1) withdrawal equalling capital gain realized in year by LP triggered negative ACB gain to limited partner