We have published 10 more CRA translations

10 May 2021 - 11:02pm
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We have published a further 10 translations of CRA interpretation released in the period going back to April, 2008. Their descriptors and links appear below.

These are additions to our set of 1,526 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 13 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
2008-06-20 27 May 2008 External T.I. 2008-0269441E5 F - Withdrawn Ruling Request Income Tax Act - Section 84 - Subsection 84(2) the 2005-0134731R3 transactions, accommodating “an intergenerational transfer of a family business,” would be abusive surplus stripping if applied to inter-sibling transfer
Income Tax Act - Section 245 - Subsection 245(4) GAAR applied to use of outside basis, created with the capital gains exemption, for an inter-sibling transfer
13 June 2008 Internal T.I. 2008-0280121I7 F - Crédit d'impôt pour condition physique des enfant Income Tax Regulations - Regulation 9400 - Subsection 9400(1) - Physical Activity initial swimming lesson program for preschoolers qualified notwithstanding that did not contribute initially to cardio-respiratory endurance
2008-06-06 29 May 2008 External T.I. 2007-0262591E5 F - Remboursement de sommes versées par erreur Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(n) s. 8(1)(n) could extend to reimbursements of disability benefits to an employer-arranged insurer
26 May 2008 External T.I. 2007-0263001E5 F - 2006 GRIP Addition Income Tax Act - Section 89 - Subsection 89(7) illustration of circular calculations for GRIP additions where cross-redemption in 2004
2008-05-09 25 April 2008 External T.I. 2008-0274401E5 F - Crédit d'impôt pour enfant Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b.1) meaning of "ordinarily reside" and "throughout the … year"
2008-04-18 8 April 2008 Internal T.I. 2008-0267811I7 F - Article 44.1 - Désignation tardive Income Tax Act - Section 44 - Subsection 44(1) - Replacement Share late designation permitted if resulted from bona fide error and not prompted by retroactive tax planning
9 April 2008 Internal T.I. 2008-0268881I7 F - Crédit d'impôt pour apprentis Income Tax Act - Section 127 - Subsection 127(9) - Eligible Apprentice $2,000 limit not required to be allocated to one employer where unrelated employers
10 April 2008 Internal T.I. 2008-0271801I7 F - Frais juridiques liés à amende ou pénalité Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose deductibility of legal fees is subject to the 65302 principles including that the defended conduct not be egregious or repugnant
2008-04-11 1 April 2008 External T.I. 2008-0269311E5 F - Ajustements salariaux rétroactifs Income Tax Act - 101-110 - Section 110.2 - Subsection 110.2(1) - Qualifying Amount negotiated payment of retroactive salary adjustments were not qualifying amounts
2008-04-04 27 March 2008 External T.I. 2006-0197601E5 F - Crédit équivalent pour personne à charge Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) - Subparagraph 118(1)(b)(ii) - Clause 118(1)(b)(ii)(B) having legal custody of the child is relevant, but not a sine qua non