We have translated 10 more CRA interpretations

We have published a further 10 translations of CRA interpretation released in March and February, 2008. Their descriptors and links appear below.

These are additions to our set of 1,546 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 13 ¼ 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
2008-03-28 18 March 2008 External T.I. 2007-0249601E5 F - Déductibilité des intérêts Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i) CRA examines on a case-by-case basis the impact of non-arm’s length transactions outside the normal course on accumulated profits
2008-03-21 17 March 2008 External T.I. 2006-0216751E5 F - Régime individuel - RAMQ - Retraité Income Tax Act - Section 248 - Subsection 248(1) - Private Health Services Plan same exemption applicable where benefits under a PHSP are enjoyed by a retiree
2008-03-07 25 February 2008 Internal T.I. 2007-0230421I7 F - Pension alimentaire et entente rétroactive Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) legal requirement (given ineffectiveness of retroactive agreement) to pay support only re one of two children precluded s. 118(1)(b) deduction for 2nd child
Income Tax Act - Section 60 - Paragraph 60(b) retroactive agreement re child support would not be accepted by CRA
25 February 2008 External T.I. 2007-0261081E5 F - Ajustements salariaux rétroactifs Income Tax Act - 101-110 - Section 110.2 - Subsection 110.2(1) - Qualifying Amount payment received following union grievance but resulting from negotiation following arbitration award was not a qualifying amount
4 March 2008 External T.I. 2008-0267001E5 F - Crédit pour la condition physique des enfants General Concepts - Evidence electronically-generated receipts that are automatically emailed do not require a signature
4 March 2008 External T.I. 2008-0269091E5 F - Crédit pour la condition physique des enfants Income Tax Act - Section 118.03 - Subsection 118.03(2) program that began before the effective date can qualify if paid for after effective date
2008-02-29 20 February 2008 External T.I. 2007-0250841E5 F - GRIP addition for 2006 Income Tax Act - Section 89 - Subsection 89(7) dividend can be paid before the income is earned
20 February 2008 External T.I. 2008-0268151E5 F - Crédit pour la condition physique des enfants Income Tax Act - Section 118.03 - Subsection 118.03(2) requirement to issue amended (reduced) receipt if there is a subsequent partial refund
20 February 2008 External T.I. 2007-0246241E5 F - Records and books Income Tax Act - Section 230 - Subsection 230(1) meaning of "other supporting documents"
20 February 2008 External T.I. 2007-0246721E5 F - Related Corporations Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(c) - Subparagraph 251(2)(c)(i) two unrelated individuals were a group jointly controlling two corporations through distinct trusts