We have translated 9 more CRA interpretations

17 October 2022 - 11:33pm
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We have published a further 9 translations of CRA interpretations released in February of 2004. Their descriptors and links appear below.

These are additions to our set of 2,249 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 18 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
2004-02-20 6 February 2004 Internal T.I. 2003-0052831I7 F - Application of subparagraph 84.1(2)(a.1)(ii) Income Tax Act - Section 84.1 - Subsection 84.1(2) - Paragraph 84.1(2)(a.1) no change to the ACB grind under s. 84.1(2)(a.1) if a loss is subsequently proposed to be carried back to reduce the amount that was claimed under s. 110.6(2.1)
2004-02-13 10 February 2004 External T.I. 2003-0053311E5 F - Indemnité de préavis - allocation de retraite Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance bifurcation of termination payment into s. 5 payment in lieu, and excess as retiring allowance
6 February 2004 External T.I. 2004-0057821E5 F - Connected Corporations Income Tax Act - Section 186 - Subsection 186(1) - Paragraph 186(1)(a) connected corporation status is tested at the time of dividend receipt
27 January 2004 External T.I. 2003-0006025 F - Roulement d'une partie d'un bien Income Tax Act - Section 70 - Subsection 70(6) rollover applicable to part interest transferred to surviving spouseIdentical to 2003-00060250 F
9 February 2004 External T.I. 2003-0004401E5 F - Bien agricole admissible - fiducie Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Farm or Fishing Property 2 successive corporations could together satisfy the 24-month test in s. (a)(vi)(B) of qualified farm property
Income Tax Act - 101-110 - Section 104 - Subsection 104(21.2) sufficient for the disposed-of property to be qualified farm property to the disposing trust, and need not be qualified farm property to the beneficiary
27 January 2004 External T.I. 2003-00060250 F - Roulement d'une partie d'un bien Income Tax Act - Section 248 - Subsection 248(1) - Property s. 70(6) can apply to a part interest in a single real propertyIdentical to 2003-0006025 F
29 January 2004 External T.I. 2003-0040631E5 F - Rente de bienfaisance : contrat ou fiducie Income Tax Act - Section 75 - Subsection 75(2) amounts included in income of donor under charitable annuity arrangement under s. 75(2) is not also included under s. 56(1)(d)followed in 2004-0066431E5 F
6 February 2004 External T.I. 2003-0049461E5 F - Parité salariale - Pension rétroactive Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) - Subparagraph 56(1)(a)(i) retroactive pay-equity increase to the pension receipts of the deceased were s. 56(1)(a)(i) inclusions to the receiving estate
2004-02-06 2 February 2004 External T.I. 2003-0050241E5 F - Déductibilité des intérêts Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i) effective prohibition on receiving dividends on common shares for 24 months does not preclude interest deductibility