We have published 10 more translations of CRA interpretations

1 November 2021 - 11:51pm
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We have published a further 10 translations of CRA interpretation released in July and June, 2006. Their descriptors and links appear below.

These are additions to our set of 1,786 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 1/3 years of releases of such items by the Directorate. These translations are subject to the usual (3 working weeks per month) paywall. You are currently in the “open” week for November.

Bundle Date Translated severed letter Summaries under Summary descriptor
2006-07-28 10 July 2006 External T.I. 2005-0153051E5 F - Somme forfaitaire - régime de pension agréé Income Tax Act - 101-110 - Section 110.2 - Subsection 110.2(1) - Qualifying Amount - Paragraph (b) damages received regarding encroachments on pension plan surplus were not a qualifying amount]
10 July 2006 External T.I. 2005-0156751E5 F - Régime québécois d'assurance parentale Income Tax Act - Section 118.7 - B - Paragraph (a.1) description of QPIP program
7 July 2006 Internal T.I. 2006-0185961I7 F - Choix en vertu de 110.6(19) - Impact sur la FNACC Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(a) recognition of recapture shielded the taxpayer from recognizing capital gain
Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(19) detailed example regarding subsequent building disposition
7 July 2006 External T.I. 2006-0190701E5 F - Bourses d'études et de perfectionnement Income Tax Act - Section 56 - Subsection 56(3) full exemption proposal not implemented
2006-06-30 7 June 2006 External T.I. 2005-0139641E5 F - Employés à plein temps Income Tax Act - Section 125 - Subsection 125(7) - Specified Investment Business even 35 hours per week is not full-time
13 June 2006 External T.I. 2005-0147241E5 F - Déduction pour habitants des régions éloignée Income Tax Act - 101-110 - Section 110.7 - Subsection 110.7(1) visits to the taxpayer’s family home outside the zone interrupts the counting of the 6-month residence period in the zone
7 June 2006 External T.I. 2005-0161881E5 F - Biens agricoles admissibles Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Farm or Fishing Property any 24-month period can be used under (vi)(B) of the former family farm partnership definition
29 June 2006 External T.I. 2006-0169231E5 F - Revenu de location Income Tax Act - Section 9 - Timing rents levelled under GAAP were required under s 9 to be recognized as the amounts became receivable
27 June 2006 Internal T.I. 2006-0180031I7 F - Contrat de rente différée - avantage imposable Income Tax Act - Section 15 - Subsection 15(1) no conferral of benefit where shareholder is the annuitant of a policy acquired and owned by corporation
29 June 2006 Internal T.I. 2006-0190791I7 F - Dépense d'intérêts - obligation légale Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) Mid-West did not permit generation of retroactive interest deduction