We have published 10 more translations of CRA interpretations

18 October 2021 - 10:48pm
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We have published a further 10 translations of CRA interpretation released in September, 2006. We also published a translation of a ruling released last week. Their descriptors and links appear below.

These are additions to our set of 1,766 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 15 years of releases of such items 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
2021-10-13 2020 Ruling 2020-0848231R3 F - Rollover of RRSP proceeds to a lifetime benefit trust. Income Tax Act - Section 60.011 transfer of RRSP proceeds to a lifetime benefit trust
Income Tax Act - Section 75.2 annuity purchased by Hansen trust included in income of beneficiary rather than of Hansen trust
2006-09-22 16 August 2006 External T.I. 2006-0176801E5 F - Subparagraph 256(1.2)(f)(ii) Income Tax Act - Section 256 - Subsection 256(1.2) - Paragraph 256(1.2)(f) - Subparagraph 256(1.2)(f)(ii) s. 256(1.2)(f)(ii) extends to a person designated to be a beneficiary upon the death of the individual’s father
13 September 2006 External T.I. 2006-0184711E5 F - Allocation de retraite Income Tax Act - Section 60 - Paragraph 60(j.1) vested contributions include those transferred from previous employer
13 September 2006 External T.I. 2006-0185081E5 F - Crédit d'impôt pour études: sens du mot "semaine" Income Tax Act - Section 118.6 - Subsection 118.6(1) - Qualifying Educational Program week means 7 consecutive days
13 September 2006 External T.I. 2006-0185161E5 F - Crédit d'impôt pour frais de scolarité Income Tax Act - Section 118.5 - Subsection 118.5(3) - Paragraph 118.5(3)(d) fee for credit recognition of work placement might qualify
13 September 2006 External T.I. 2006-0198391E5 F - Ventes à découvert - choix 39(4) Income Tax Act - Section 39 - Subsection 39(4) election applies to short sales of Canadian securities
2006-09-15 28 August 2006 Internal T.I. 2006-0171141I7 F - Régime d'assurance collective contre la maladie Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) - Subparagraph 6(1)(a)(i) a qualifying plan can be implemented by individual disability insurance policies taken out for all management employees if there is a similar premium sharing arrangement for all
2006-09-08 11 August 2006 External T.I. 2006-0195781E5 F - Bourses de perfectionnement Income Tax Act - Section 5 - Subsection 5(1) changed tests for distinguishing employment following Sagaz and Wolf
Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(n) National Research Council fellowships likely are employment income
7 September 2006 External T.I. 2006-0172841E5 F - 15(2) - employé non-actionnaire au moment du prêt Income Tax Act - Section 15 - Subsection 15(2) s. 15(2) can apply if the loan recipient becomes a shareholder later in the year
7 September 2006 External T.I. 2006-0173701E5 F - Exercice financier d'une société Income Tax Act - Section 249.1 - Subsection 249.1(1) - Paragraph 249.1(1)(a) 53 week period includes initial period of inactivity
Income Tax Act - Section 150 - Subsection 150(1) - Paragraph 150(1)(a) - Subparagraph 150(1)(a)(i) initial period of years of inactivity does not suspend return-filing obligation
10 August 2006 Internal T.I. 2006-0191571I7 F - Frais de déplacement - biens locatifs Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(h) two adjacent properties nonetheless are separate so that related property-management travel expenses are deductible