6 more translated CRA interpretations are available

28 April 2020 - 1:19am
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We have published a translation of a CRA interpretation released last week and a further 5 translations of CRA interpretations released in October 2010. Their descriptors and links appear below.

These are additions to our set of 1,158 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 9 ½ years of releases of Interpretations by the Directorate. These translations are subject to the usual (3 working weeks per month) paywall. Next week is the “open” week for May.

Bundle Date Translated severed letter Summaries under Summary descriptor
2020-04-22 14 April 2020 APFF Roundtable Q. 5, 2020-0845431C6 F - Avantage imposable - télétravail / Taxable benefit Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) employer reimbursement of up to $500 for the cost of a telework computer is non-taxable during COVID-19
2010-10-22 15 September 2010 Internal T.I. 2010-0371521I7 F - French Version of paragraph 23 in IT-419R Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) correction of French version of "not dealing at arm's length"
2010-10-15 1 October 2010 External T.I. 2010-0378681E5 F - Déduction pour gain en capital Income Tax Act - Section 84.1 - Subsection 84.1(1) s. 84.1)1) engaged on sale of Opco to Sonco for note
4 October 2010 External T.I. 2010-0376111E5 F - Frais de scolarité - formation continue Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(a) - Subparagraph 118.5(1)(a)(ii.2) - Clause 118.5(1)(a)(ii.2)(B) general discussion of ss. 118.5(1)(a)(ii) and (ii.2)(B)
28 September 2010 External T.I. 2010-0375501E5 F - Triplex - Résidence principale Income Tax Act - Section 54 - Principal Residence ordinarily inhabited and co-owned unit in a triplex can qualify
28 September 2010 External T.I. 2010-0370831E5 F - RAP, acquisition par donation Income Tax Act - Section 146.01 - Subsection 146.01(1) - Regular Eligible Amount - Paragraph (b) HBP available where the home is acquired by way of gift