5 more translated CRA interpretations are available

7 April 2020 - 12:34am
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We have published a further 5 translations of CRA interpretations released in November 2010. Their descriptors and links appear below.

These are additions to our set of 1141 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 9 1/3 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 April.

Bundle Date Translated severed letter Summaries under Summary descriptor
2010-11-26 7 September 2010 Internal T.I. 2010-0372191I7 F - Société de personnes - partage d'une perte Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(g) “salary” paid to partner was non-deductible and was a capital draw given partnership loss
Income Tax Act - Section 96 salary paid to partner was non-deductible
2010-11-19 10 November 2010 External T.I. 2010-0364751E5 F - Frais de repas des camionneurs Income Tax Act - Section 67.1 - Subsection 67.1(1.1) s. 67.1(1.1) extended to apply to trucking employers
4 November 2010 Internal T.I. 2010-0358441I7 F - Indien, avance de salaire Other Legislation/Constitution - Federal - Indian Act - Section 87 salary advance cannot be exempt
Income Tax Act - Section 6 - Subsection 6(3) - Paragraph 6(3)(a) salary advance is taxable under s. 6(3)
Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(n) salary repayment could generate non-capital loss
Income Tax Act - Section 111 - Subsection 111(8) - Non-Capital Loss s. 8(1)(n) deduction could generate NCL
2010-11-12 24 September 2010 External T.I. 2010-0366661E5 F - Allocations de repas Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) criteria for overtime meal allowances to be non-taxable
29 October 2010 External T.I. 2009-0347791E5 F - Somme reçue par une société Income Tax Act - Section 9 - Nature of Income application of judicial definitions of “royalty”