5 more translated CRA interpretations are available
16 March 2020 - 11:51pm
Email this ContentWe have published a further 5 translations of CRA interpretations released in January 2011 and December 2010. Their descriptors and links appear below.
These are additions to our set of 1126 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 |
|---|---|---|---|
| 2011-01-28 | 5 January 2011 Internal T.I. 2010-0389761I7 F - Application du paragraphe 162(7.01) | Income Tax Act - Section 162 - Subsection 162(7.01) | s. 162(7.01) penalty is cumulative with (7.02). and is computed aggregating base and summary slips and both are computed from initial final deadline if s. 220(3) deadline is missed |
| 2011-01-07 | 1 December 2010 External T.I. 2010-0385491E5 F - Postes isolés dans la fonction publique | Income Tax Act - Section 248 - Subsection 248(1) - Private Health Services Plan | employer agreement to pay transportation costs from remote location re medical appointments could qualify as an exempt PHSP |
| 2010-12-31 | 9 December 2010 External T.I. 2010-0364001E5 F - Ristourne de consommation, feuillet T4A | Income Tax Act - Section 135 - Subsection 135(7) | no income inclusion re consumer goods or services |
| Income Tax Regulations - Regulation 218 | T4A required where annual payments in proportion to patronage exceed $500 | ||
| 2010-12-24 | 7 December 2010 External T.I. 2010-0363431E5 F - Date limite cotisation REER | Income Tax Act - Section 146 - Subsection 146(5) | 60-day contribution deadline is met based on receipt of cheque by issuer, not its deposit |
| General Concepts - Payment & Receipt | RRSP premium “paid” when cheque received by issuer, not when it’s deposited | ||
| 9 December 2010 External T.I. 2010-0388101E5 F - CCPC status and acquisition of control | Income Tax Act - Section 249 - Subsection 249(4) - Paragraph 249(4)(b) | CCPC whose control has been agreed to be acquired by Pubco can elect to extend its deemed s. 249(3.1) year end under s. s. 249(4)(b) | |
| Income Tax Act - Section 249 - Subsection 249(3.1) | CCPC which has a December 26 deemed year end under ss. 249(3.1) and 251(1)(b) that is extended to December 31 under s. 249(4)(b) loses SBC for that extended year |