We have translated 11 more CRA Interpretations

12 April 2021 - 10:49pm
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We have published translations of 3 interpretations released by CRA last week, and a further 9 translations of CRA interpretation released in June and July, 2008. Their descriptors and links appear below.

These are additions to our set of 1,483 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 12 2/3 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
2021-04-07 4 February 2021 External T.I. 2020-0875231E5 F - Revenu d’emploi d’un Indien en travail à domicile Other Legislation/Constitution - Federal - Indian Act - Section 87 an Indian who is now working at a home office on the reserve for COVID reasons has become exempt from the resulting employment earnings
27 August 2020 Internal T.I. 2016-0675801I7 F - Prestations de maternité complémentaires Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) Quebec supplementary maternity benefits subsidized childcare centres are taxable, but may not be subject to EI deductions
2008-07-25 11 July 2008 External T.I. 2008-0271941E5 F - Frais de déplacement-principal lieu d'affaires Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(h) use of their homes for voyage planning did not render pilots’ homes their principal place of business
2008-07-04 28 April 2008 External T.I. 2007-0238071E5 F - Voiturier public Treaties - Income Tax Conventions - Article 8 taxpayer need not own the vehicles or operate them provided that it is engaged in all other aspects of the transporting service and is responsible to the customers
23 June 2008 External T.I. 2008-0268121E5 F - 75(2) et Prêt consenti à une fiducie Income Tax Act - Section 75 - Subsection 75(2) in order for s. 75(2) not to apply to loan to trust, the loan must be independent of the trust terms
7 July 2008 External T.I. 2008-0275961E5 F - Crédit d'impôt pour études Income Tax Act - Section 118.6 - Subsection 118.6(1) - Qualifying Student post-doctoral fellow focusing on research is not a student
2008-06-27 16 June 2008 External T.I. 2008-0270251E5 F - Bien utilisé dans une entreprise agricole Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1.3) - Paragraph 110.6(1.3)(c) tax effect remained the same following the 2006 amendments
13 June 2008 External T.I. 2008-0270721E5 F - Allocations pour l'usage d'un véhicule à moteur Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii.1) allowance for employees’ to return to work after regular shift to be on call was taxable
2008-06-20 29 May 2008 External T.I. 2007-0255321E5 F - Déclaration de renseignements Income Tax Regulations - Regulation 200 - Subsection 200(1) broad range of fees, reimbursements and honoraria paid by health centre required to be reported, but exclusive of GST
2 June 2008 External T.I. 2007-0262511E5 F - Obligation de produire un feuillet T4A Income Tax Regulations - Regulation 200 - Subsection 200(1) no T4A required by individual in personal capacity paying for professional or home-repair services
2 June 2008 External T.I. 2008-0264161E5 F - Benefit Conferred to a Shareholder Income Tax Act - Section 15 - Subsection 15(1) benefit on sole shareholder whose parents were the occupants of the corporate-owned home