We have translated 7 more CRA interpretations
13 March 2023 - 11:42pm
We have published a CRA interpretation released last week and a further 6 translations of CRA interpretations released in October of 2003. Their descriptors and links appear below.
These are additions to our set of 2,404 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 19 1/3 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|
|2023-03-08||16 January 2023 Internal T.I. 2020-0851561I7 F - SSUC/CEWS -– rémunération admissible et rémunérati||Income Tax Act - Section 125.7 - Subsection 125.7(1) - Eligible Remuneration||eligible remuneration for each qualifying period includes additions for vacation and sick leave, but excludes taxable benefits|
|Income Tax Act - Section 125.7 - Subsection 125.7(1) - Baseline Remuneration||baseline remuneration includes additions for vacation and sick leave pay, and security allowances|
|2003-10-03||23 September 2003 External T.I. 2003-0035905 F - REG 4900(3)
Also released under document number 2003-00359050.
|Income Tax Regulations - Regulation 4900 - Subsection 4900(3)||employee can designate a survivor benefit in the annuity contract|
|11 September 2003 External T.I. 2003-0010375 F - MONTANT RECU D'UN ORDRE RELIGIEUX
Also released under document number 2003-00103750.
|Income Tax Act - Section 6 - Subsection 6(3)||amount paid to a member departing a religious order|
|11 September 2003 External T.I. 2003-0029145 F - CREDIT D'IMPOT POUR DON
Also released under document number 2003-00291450.
|Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts||meaning of gift under Quebec civil law|
|11 September 2003 External T.I. 2003-0032975 F - DON A UN PETIT-FILS HANDICAPE
Also released under document number 2003-00329750.
|Income Tax Act - Section 74.1 - Subsection 74.1(2)||s. 74.1(2) applies irrespective of child’s physical or mental condition|
|15 September 2003 External T.I. 2003-0033405 F - CONVENTION DE RETRAITE INTERETS COURUS
Also released under document number 2003-00334050.
|Income Tax Act - Section 207.5 - Subsection 207.5(1) - Refundable Tax - Paragraph (b)||computation of refundable tax includes income under application of s. 12(9) to stripped coupons|
|15 September 2003 External T.I. 2003-0034195 F - ALLOCATION DE RETRAITE
Also released under document number 2003-00341950.
|Income Tax Act - Section 60 - Paragraph 60(j.1)||employee purchase of back years of service with a related employer permitted|
|General Concepts - Agency||common law Crown agency test applied for determining whether current and previous employers were related employers|