5 more translated CRA interpretations are available

We have published a further 5 translations of CRA interpretations released in December 2010. Their descriptors and links appear below.

These are additions to our set of 1131 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 9 ¼ 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
2010-12-17 26 November 2010 External T.I. 2008-0299301E5 F - Sommes reçues par des médecins résidents Income Tax Act - Section 5 - Subsection 5(1) medical residents were employees notwithstanding trainee role, so that fellowships were employment income
Income Tax Act - Section 56 - Subsection 56(3) fellowships received by medical residents were not exempted under s. 56(3)
5 November 2010 External T.I. 2010-0383871E5 F - Crédit d'impôt pour emploi à l'étranger Income Tax Act - Section 122.3 - Subsection 122.3(1) - Paragraph 122.3(1)(b) could perform “substantially all” employment duties abroad if less than 10% of the time spent in Canada on preparatory work
2 December 2010 External T.I. 2010-0376451E5 F - Paragraphe 69(11) et transfert de biens agricoles Income Tax Act - Section 70 - Subsection 70(9) s. 70(9.01) could apply to devise of farming property, that was farmed by father but not sons, to them
Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1.3) - Paragraph 110.6(1.3)(a) capital gains exemption could apply where farming property, that was farmed by father but not sons, is devised to sons who then sell
Income Tax Act - Section 69 - Subsection 69(11) s. 69(11) could apply where devisee sells qualified farm property shortly after receiving it under s. 70(9.01)
2010-12-10 2 December 2010 External T.I. 2010-0386581E5 F - CIFM - Traitement pour problème de peau Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(n) drug to treat skin condition qualified
2010-12-03 25 November 2010 External T.I. 2010-0377841E5 F - Catégorie d'amortissement - bateau Income Tax Regulations - Schedules - Schedule II - Class 7 - Paragraph 7(c) “vessel” includes a moored boat without a motor
Statutory Interpretation - Interpretation Act - Section 44 - Paragraph 44(h) “vessel” informed by meaning in replacement Canada Shipping Act
Income Tax Act - Section 13 - Subsection 13(21) - Vessel "vessel" now defined in (replacement) Canada Shipping Act, 2001