We have translated 6 more CRA Interpretations

25 January 2021 - 11:08pm
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We have published a translation of a CRA interpretation released last week and a further 5 translations of CRA interpretation released in May 2009. Their descriptors and links appear below.

These are additions to our set of 1,374 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 11 2/3 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 February.

Bundle Date Translated severed letter Summaries under Summary descriptor
2021-01-20 17 August 2020 External T.I. 2016-0643631E5 F - Frais de déplacement Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii.1) where the employee alternates between a close and distant regular place of work, travel expenses to both locations are personal
Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h.1) commuting expenses to a 2nd more distant regular employer establishment were personal
2009-05-29 22 May 2009 External T.I. 2009-0311241E5 F - Compensation reçue pour harcèlement psychologique Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance award to dismissed employee for psychological harassment by the employer was non-taxable
2009-05-15 21 April 2009 External T.I. 2008-0304451E5 F - Accord de séparation et transfert de biens Income Tax Act - Section 146 - Subsection 146(16) - Paragraph 146(16)(b) amounts paid to provide for child maintenance not covered
27 April 2009 External T.I. 2008-0304761E5 F - Retraits et transferts provenant d'un RPDB Income Tax Act - Section 147 - Subsection 147(2) - Paragraph 147(2)(k) s. 147(2)(k) available even while member still an employee
Income Tax Act - Section 147 - Subsection 147(19) s. 147(19) available even while member still an employee
6 May 2009 External T.I. 2009-0311951E5 F - Résidence au Canada pour fins fiscales Income Tax Act - Section 114 application of s. 114 where return to Canada during the year
13 May 2009 External T.I. 2009-0314851E5 F - Frais d'administration, régimes de pensions Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense payment by employer to pension plan of ITCs generated by it on pension plan administration expenses could be deductible if pursuant to legal obligation