5 more translated CRA interpretations are available

9 March 2020 - 11:47pm
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We have published a further 5 translations of CRA interpretations released in February and January, 2011. Their descriptors and links appear below.

These are additions to our set of 1121 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
2011-02-04 16 December 2010 Internal T.I. 2010-0380461I7 F - Cotisations versées à régime d'assurance-salaire Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) - Subparagraph 6(1)(f)(v) any net benefit under wage replacement plan to be reported by employer on T4 unless it has no control
7 January 2011 Internal T.I. 2010-0382411I7 F - Rénovation - dépenses courantes ou en capital Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense repairing damages occurring during major renovation was on income account
5 January 2011 Internal T.I. 2010-0386951I7 F - Résident temporaire - PFCE Income Tax Act - Section 122.6 - Eligible Individual tax residency is referred to in (a) but not in (e)(ii)
2011-01-28 7 January 2011 Internal T.I. 2010-0387011I7 F - DPA dans une année prescrite Income Tax Act - Section 152 - Subsection 152(4) tax from s. 152(4)(a)(i) reassessment of statute-barred year could not be offset through increased CCA claims for that year
Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(a) - Revising Claims CCA claims could not be increased in “open” year to generate loss for carryback to year CRA had reassessed outside the normal reassessment period
7 January 2011 Internal T.I. 2010-0389181I7 F - Paiement forfaitaire - pension alimentaire Income Tax Act - Section 56.1 - Subsection 56.1(4) lump sum support payment did not qualify