We have translated over 1200 CRA interpretations
We have published a translation of a CRA interpretation released last week and a further 5 translations of CRA interpretations released in June 2010. Their descriptors and links appear below.
These are additions to our set of 1,204 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 10 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|
|2020-06-17||2 June 2020 External T.I. 2020-0847081E5 F - Compte de frais médicaux – période de report||Income Tax Act - Section 248 - Subsection 248(1) - Private Health Services Plan||during COVID-19, unused HCSA credits can be carried forward for up to an additional 6 months|
|2010-06-25||11 June 2010 External T.I. 2010-0354881E5 F - Traitement fiscal de la FNACC||Income Tax Act - Section 20 - Subsection 20(16)||ceasing to use a class of depreciable property to generate income results in a terminal loss under ss. 45(1)(a) and 20(16)|
|Income Tax Act - Section 45 - Subsection 45(1) - Paragraph 45(1)(a)||application of s. 45(1)(a) to film production that ceased to generate income, resulting in a terminal loss under s. 20(16)|
|2 June 2010 External T.I. 2010-0354951E5 F - Bien de remplacement-disp. involontaire||Income Tax Act - Section 44 - Subsection 44(5) - Paragraph 44(5)(a.1)||rental building did not qualify as a replacement property to an expropriated parking lot because of different physical attributes|
|2010-06-18||7 June 2010 External T.I. 2009-0331731E5 F - CII et crédit de taxe sur le capital du Québec||Income Tax Act - Section 13 - Subsection 13(7.2)||Quebec ITCs or capital tax credits reduce the LP’s UCC at end of its October 31 fiscal period following the calendar year in which its partners claimed those credits|
|4 June 2010 External T.I. 2009-0324801E5 F - catégorie 43||Income Tax Regulations - Schedules - Schedule II - Class 43||potential inclusion of moulds and cranes, but not forklift truck|
|9 June 2010 External T.I. 2009-0342081E5 F - Associé déterminé||Income Tax Act - Section 248 - Subsection 248(1) - Specified Member||trust member of partnership can be actively engaged through the activities of its trustee|
|Income Tax Act - 101-110 - Section 104 - Subsection 104(1)||s. 104(1) imputes the activities of the trustee to the trust for “specified member” purposes|