We have translated 8 more CRA interpretations

We have published a further 8 translations of CRA interpretations mostly released in August of 2004. Their descriptors and links appear below.

These are additions to our set of 2,151 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 17 ¾ years of releases of such items by the Directorate. These translations are subject to our paywall (applicable after the 5th of each month).

Bundle Date Translated severed letter Summaries under Summary descriptor
2005-01-07 13 December 2004 Internal T.I. 2004-0097931I7 F - Définition de Divertissement - 67.1(4) Income Tax Act - Section 67.1 - Subsection 67.1(4) - Paragraph 67.1(4)(b) no application of s. 67.1 where employer operates a fitness centre for its employees
2004-08-06 15 July 2004 Internal T.I. 2004-0071101I7 F - Site de neiges usées Income Tax Regulations - Schedules - Schedule II - Class 17 - Paragraph 17(c) waste snow storage site was qualifying surface construction
Income Tax Regulations - Schedules - Schedule II - Class 6 - Paragraph (e) tank for holding waste snow melt and decanting the pollutants was a storage tank (Class 6(e))
Income Tax Regulations - Schedules - Schedule II - Class 8 - Paragraph 8(c) tank for holding waste snow melt and decanting the pollutants was not a building used in processing
20 July 2004 External T.I. 2004-0062031E5 F - Actif utilisé dans entreprise exploitée activement Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Small Business Corporation Share - Paragraph (c) - Subparagraph (c)(i) vacant land not used in carrying on a business if merely subdivided and sold
Income Tax Act - Section 248 - Subsection 248(1) - Business an adventure is not “carried on” if there is insufficient activity
Income Tax Act - Section 125 - Subsection 125(7) - Active Business Carried On by a Corporation an adventure is a business for s. 125(1) (but not 110.6) purposes even if it is not carried on
3 August 2004 Internal T.I. 2004-0078781I7 F - Déduction de l'impôt sur la masse salariale Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose Quebec payroll tax on financial institutions is deductible
23 July 2004 External T.I. 2004-0067861E5 F - Transfert d'une terre à bois à un enfant Income Tax Act - Section 70 - Subsection 70(9) - Paragraph 70(9)(a) certified forest management plan filed to obtain forest producer status under the Forest Act (Quebec) generally qualified
8 July 2004 External T.I. 2004-0079771E5 F - Crédit pour pension - FRV Income Tax Act - Section 118 - Subsection 118(7) - Qualified Pension Income - Paragraph (a) amounts from LIF not pension income
13 July 2004 Internal T.I. 2004-0068521I7 F - Date d'exécution - Affaire Miller Income Tax Act - Section 56.1 - Subsection 56.1(4) - Commencement Day - Paragraph (b) - Subparagraph (b)(ii) Miller incorrect: change in aggregate (but not per-child) amount triggers commencement date
2004-07-30 9 July 2004 External T.I. 2004-0079221E5 F - Indemnité pour mauvaise information Income Tax Act - Section 3 - Paragraph 3(a) compensation received for incorrect computation of pension benefit is non-taxable