We have translated 6 more CRA interpretations

24 July 2023 - 11:23pm
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We have translated a further 6 translations of CRA interpretations released in March of 2003. Their descriptors and links appear below.

These are additions to our set of 2,533 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 20 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
2003-03-28 18 March 2003 External T.I. 2002-0122845 F - CREDIT D'IMPOT POUR LE DOUBLAGE DE FILMS Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) timing of receipt of Quebec film dubbing credit
21 March 2003 External T.I. 2002-0161115 F - ALLOCATION DE FIN DE CARRIERE Income Tax Act - Section 146 - Subsection 146(1) - Earned Income end-of-career allowance received by physician is not earned income
18 March 2003 External T.I. 2003-0002915 F - Subsections 40(3.3) & 40(3.4) Income Tax Act - Section 40 - Subsection 40(3.4) taxpayer can designate order of disposition
2003-03-21 19 March 2003 External T.I. 2002-0151015 F - ALLOCATION DU COUT EN CAPITAL Income Tax Regulations - Schedules - Schedule II - Class 16 - Paragraph (e) the short-term use requirement in 16(e) must continue to be met following the acquisition
Income Tax Act - Section 13 - Subsection 13(5) Class 16 automobile must be moved to another class when it ceases to be used for short-term rentals
19 March 2003 External T.I. 2002-0171825 F - DEDUCTION POUR INSOLVABILITE LIQUIDATION Income Tax Act - Section 61.3 - Subsection 61.3(1) winding-up in year does not preclude the s. 61.3 deduction
14 March 2003 External T.I. 2003-0001385 F - Capital Dividend Account Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account - Paragraph (a) no adjustments for change in capital gains inclusion rates
Income Tax Act - Section 256 - Subsection 256(9) amalgamation and acquisition of control on successive days created 1-day short taxation year