We have translated 5 more CRA Interpretations

29 June 2020 - 11:47pm
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We have published a further 5 translations of CRA interpretations released in June 2010. Their descriptors and links appear below.

These are additions to our set of 1,209 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. Next week is the “open” week for July.

Bundle Date Translated severed letter Summaries under Summary descriptor
2010-06-18 1 June 2010 External T.I. 2009-0352811E5 F - Frais de transport- chantier particulier Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(b) - Subparagraph 6(6)(b)(i) allowance paid to car-pooling employees with stopover at employer's establishment could qualify
1 June 2010 External T.I. 2009-0333481E5 F - Frais d'aliments et de boissons Income Tax Act - Section 67.1 - Subsection 67.1(1) restaurant meals incurred in restaurant review business subject to 50% rule
2010-06-11 4 June 2010 External T.I. 2010-0358811E5 F - Catégorie d'amortissement d'un moule Income Tax Regulations - Schedules - Schedule II - Class 29 moulds potentially includible in Class 29 or 43
2 June 2010 External T.I. 2009-0343381E5 F - Frais de préposé aux soins Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b) behavioural and cognitive therapy of autistic child 35 hour per week likely was not “care”
2010-06-04 28 May 2010 External T.I. 2010-0359871E5 F - Déduction pour gain en capital Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(2.1) deduction available on NAL disposition inter vivos or on death
Income Tax Act - Section 84.1 - Subsection 84.1(2) - Paragraph 84.1(2)(a.1) - Subparagraph 84.1(2)(a.1)(ii) s. 84.1(2)(a.1)(ii) grind where parent claims s. 110.6(2.1) deduction on bequest to child