6 more translated CRA interpretations are available

8 June 2020 - 11:46pm
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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 July 2010. Their descriptors and links appear below.

These are additions to our set of 1,193 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
2020-06-03 29 May 2020 External T.I. 2020-0849841E5 F - Deferred salary leave plans (DSLP) Income Tax Regulations - Regulation 6801 - Paragraph 6801(a) - Subparagraph 6801(a)(i) CRA will not require a DSLP to be terminated where the leave period has been terminated for COVID reasons
2010-07-30 30 June 2010 External T.I. 2009-0327881E5 F - FFCP Délai de production T3 Income Tax Regulations - Regulation 204 - Subsection 204(2) s. 132.1 merger accelerates T3 return-filing deadline
Income Tax Act - Section 220 - Subsection 220(3) requirements for application to extend T3 filing deadline following s. 132.1 merger
Income Tax Regulations - Regulation 204.1 - Subsection 204.1(2) no requirement to file with CDS if MFT is not listed
2010-07-23 14 July 2010 External T.I. 2010-0361431E5 F - Usage d'une automobile fournie par l'employeur Income Tax Act - Section 6 - Subsection 6(2) days include all those where the employee has the keys, including on weekends
2010-07-16 11 May 2010 External T.I. 2009-0339151E5 F - Paragraphe 44.1 - " actions de remplacement Income Tax Act - Section 44.1 - Subsection 44.1(1) - Replacement Share replacement share not required to continue to be of an eligible small business corporation after its issue
2010-07-09 28 June 2010 External T.I. 2010-0357081E5 F - Crédit d'impôt pour la rénovation domiciliaire Income Tax Act - Section 252 - Subsection 252(3) HRTC administrative exception that separated spouses are not treated as spouses
Income Tax Act - Section 118.04 - Subsection 118.04(1) - Eligible Dwelling - Paragraph (b) ordinary inhabitation can commence at the end of the eligible period
Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense home renovation expenses generally considered to be incurred by the individual even where reimbursed by insurance company
21 June 2010 External T.I. 2010-0355971E5 F - Montants versés à des administrateurs Income Tax Act - Section 81 - Subsection 81(3.1) potential exclusion for part-time directors who receive travel allowance for travel to out-of-region board meetings
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) payment of accommodation, travel and meal expenses for attending directors’ meeting out of the region likely not a benefit, but tickets to events likely taxable