We have translated 6 more CRA Interpretations

19 October 2020 - 11:27pm
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We have published a further 6 translations of CRA interpretations released in December, 2009. Their descriptors and links appear below.

These are additions to our set of 1,297 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 10 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
2009-12-18 8 December 2009 External T.I. 2009-0314161E5 F - Transfert d'un intérêt - résidence principale General Concepts - Ownership CRA can respect an oral counter letter if it is consistent with the parties’ conduct
8 December 2009 External T.I. 2009-0328401E5 F - Crédit pour la condition physique des enfants Income Tax Regulations - Regulation 9400 - Subsection 9400(2) mandatory sports activities at school not prescribed
7 December 2009 External T.I. 2009-0344691E5 F - Versement d'un droit salarial Income Tax Regulations - Regulation 100 - Subsection 100(1) - Remuneration withholding on salary catch-up payment in the usual manner
3 December 2009 Internal T.I. 2009-0344951I7 F - Pénalité imposée en vertu du paragraphe 163(1) Income Tax Act - Section 163 - Subsection 163(1) after 1st assessing Year 2, and 2nd assessing Year 1, for undeclared income (plus s. 163(2) penalty for Year 1), s. 163(1) penalty assessable for Year 2
7 December 2009 External T.I. 2009-0346821E5 F - Crédit d'impôt pour la rénovation domiciliaire Income Tax Act - Section 118.04 - Subsection 118.04(1) - Qualifying Expenditure expenditures incurred for services or property received during the eligible period can qualify even though the related renovation does not proceed until after that period
7 December 2009 External T.I. 2009-0349861E5 F - Déduction pour mauvaise créance Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(p) - Subparagraph 20(1)(p)(i) s. 20(1)(p)(i) deduction generally available for accrued interest when it became due and uncollectible