We have translated 6 more CRA interpretations

22 November 2023 - 10:56pm
Email this ContentEmail this Content

We have translated 6 further CRA interpretations released during September and August of 2002. Their descriptors and links appear below.

These are additions to our set of 2,642 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 ¼ 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
2002-09-13 31 July 2002 Internal T.I. 2002-0136937 F - Placement Français "Assurance-salaire-vie Treaties - Income Tax Conventions - Article 18 withdrawal from French employee-contribution plan (assurance-salaire-vie) was not a “pension”
Income Tax Act - Section 233.3 - Subsection 233.3(1) - Reporting Entity cost amount of foreign retirement plan may have been stepped up under s. 128.1(1)
30 September 2002 Internal T.I. 2002-0152107 F - BRANCHEMENT A DES SERVICES PUBLICS Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(c) - Subparagraph 8(1)(c)(iii) utilities do not extend to cable, satellite TV and internet in light of s. 8(1) preamble
Income Tax Act - Section 62 - Subsection 62(3) - Paragraph 62(3)(g) utilities include cable, satellite TV and internet
2 October 2002 Internal T.I. 2002-0153417 F - REVENU D'EMPLOI ORGANISATION Income Tax Regulations - Regulation 8900 - Subsection 8900(1) - Paragraph 8900(1)(b) Montreal IFC not a prescribed organization
1 October 2002 Internal T.I. 2002-0154887 F - DEPENSES DE REPAS Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(g) simplified method not available for self-employed individuals
2002-08-30 13 September 2002 External T.I. 2002-0159525 F - Non-Arm's Length Sale of Shares Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) CCRA does not generally presume that an uncle and nephew do not deal at arm’s length
11 September 2002 External T.I. 2002-0161005 F - REÇU POUR DON - MUNICIPALITÉ Income Tax Act - 101-110 - Section 110.1 - Subsection 110.1(2) a local municipality incorporated under the Quebec Municipal Territorial Organization Act could issue receipts for gifts received