We have translated 8 more CRA interpretations

16 October 2023 - 9:46pm
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We have translated 2 CRA interpretations released last week and a further 6 CRA interpretations released during October of 2002. Their descriptors and links appear below.

These are additions to our set of 2,611 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 21 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
2023-10-11 24 January 2023 External T.I. 2018-0753471E5 F - Supplément remboursable pour frais médicaux Income Tax Act - Section 122.6 - Adjusted Income adjusted income does not include income of spouse who died in the year
9 June 2017 External T.I. 2017-0700961E5 F - Retenues à la source Income Tax Regulations - Regulation 100 - Subsection 100(3) - Paragraph 100(3)(c) no withholding where RCA pays retiring allowance to RRSP that is an s. 60(j.1) eligible amount or within the RRSP deduction limit
2002-10-25 5 November 2002 External T.I. 2002-0160815 F - CDC HYPOTHEQUE Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account - Paragraph (d) change in policy re CDA credit for life insurance proceeds paid to creditor is retroactive re the computation
7 November 2002 External T.I. 2002-0168795 F - REER TRANSFERT D'ACTIONS AU RENTIER Income Tax Act - Section 146 - Subsection 146(8) shares can be distributed out of RRSP to annuitant – but with their FMV being included as a benefit
14 November 2002 Internal T.I. 2002-0171377 F - REER PLACEMENT ADMISSIBLE Income Tax Act - Section 204 - Qualified Investment - Paragraph (a) money means currency
14 November 2002 External T.I. 2002-0136485 F - REVENU D'ENTREPRISE ET REVENU DE BIEN Income Tax Act - Section 129 - Subsection 129(4) - Income or Loss long-term rental of excess space unlikely to be assimilated to business income
21 November 2002 External T.I. 2002-0141455 F - TITRES DETENUS PAR UN FIDUCIAIRE Income Tax Act - 101-110 - Section 108 - Subsection 108(1) - Trust - Paragraph (a.1) exclusion of s. 7(2) trusts for greater certainty
30 October 2002 Internal T.I. 2002-0146787 F - PRET SANS INTERET A UNE FILIALE Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i) interest incurred to make interest-free loans to non-resident subsidiary was deductible if an expectation of income from its shares