5 more translated CRA interpretations are available

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

These are additions to our set of 1,174 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 9 ¾ 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
2010-09-10 28 June 2010 External T.I. 2009-0350241E5 F - Crédit d'impôt pour investissement du Québec Income Tax Act - Section 13 - Subsection 13(7.1) - Paragraph 13(7.1)(f) Quebec investment tax credit reduces capital cost at end of year for which it is claimed, excepting any carryforward portion
Income Tax Act - Section 127 - Subsection 127(9) - Government Assistance Quebec investment tax credit is government assistance
Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) - Subparagraph 12(1)(x)(vi) Quebec investment tax credit is deducted under s. 13(7.1) rather than included under s. 12(1)(x)
28 June 2010 External T.I. 2010-0361561E5 F - Programme d'aide au développement international Income Tax Regulations - Regulation 3400 exclusion for international aid program
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(iii) ordinary resident apparently eligible for the exclusion on overseas posting re international aid program
27 July 2010 External T.I. 2010-0364841E5 F - Questions relatives à une séparation Income Tax Act - Section 63 - Subsection 63(3) - Supporting Person no supporting person where two spouses lived separate and apart under same roof
Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) two separated spouses living under the same roof required to agree on which one claims the s. 118(1)(b) credit
Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(a) joint payment of expenses incurred under the same roof did not preclud two separated spouses living “separate and apart”
26 July 2010 External T.I. 2010-0364721E5 F - Revenus de bien et d'entreprise Income Tax Act - Section 18 - Subsection 18(12) bed and breakfast operation was business rather than property source (and thus subject to s. 18(12) limitation) since more than normal essential services provided
Income Tax Regulations - Regulation 1100 - Subsection 1100(14) rental property restriction rule applies to business properties as well/"principally" references over 50% of the time
Income Tax Act - Section 3 - Business Source/Reasonable Expectation of Profit reduction of personal expenses is not the pursuit of profit
27 July 2010 External T.I. 2009-0347471E5 F - Déduction pour amortissement - Catégorie 52 Income Tax Regulations - Regulation 1104 - Subsection 1104(2) - General-Purpose Electronic Data Processing Equipment PDA qualified as Class 52 property