We have translated 6 more CRA interpretations
18 March 2024 - 11:30pm
Email this ContentWe have translated 6 further CRA interpretations released in March of 2002. Their descriptors and links appear below.
These are additions to our set of 2,780 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 22 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 |
|---|---|---|---|
| 2002-03-01 | 12 March 2002 Internal T.I. 2001-0094067 F - DEDOMMAGEMENT - TITRE DE PROPRIETE | Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Legal and other Professional Fees | legal fees incurred in ownership dispute were capital expenditures |
| Income Tax Act - Section 54 - Proceeds of Disposition | damages received for use of a property contrary to the recipient’s co-ownership right were tax-free receipts | ||
| Income Tax Act - Section 3 - Paragraph 3(a) | damages received for separated spouse’s unlawful use of taxpayer’s property were tax-free receipts | ||
| 21 March 2002 Internal T.I. 2001-010133A F - VALIDITE D'UN JUGEMENT - PENSION ALIMENTAIRE | Income Tax Act - Section 56.1 - Subsection 56.1(4) - Support Amount | where couple reconcile and then separate a second time, child custody thereafter paid will not qualify as support amounts if no new agreement or judgment | |
| 20 March 2002 External T.I. 2001-0113815 F - TVQ SUR PRIMES D'ASSURANCE - SALAIRE | Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) | employee would not be credited with a contribution on paying Quebec sales tax on wage loss plan premiums/ the employer paying them would not be a contribution | |
| Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | employee would not be credited with a contribution on paying Quebec sales tax on wage loss plan premiums/ the employer paying them would not be a contribution | ||
| 25 March 2002 Internal T.I. 2001-0113497 F - REMBOURSEMENT DE PRESTATIONS ASS. EMPLOI | Income Tax Act - Section 60 - Paragraph 60(n) - Subparagraph 60(n)(iii) | repayment of EI benefits due to award of wrongful dismissal damages was deductible under s. 60(n)(iii) | |
| Income Tax Act - Section 60 - Paragraph 60(v.1) | repayment of EI benefits due to award of wrongful dismissal damages was deductible under s. 60(n)(iii) rather than s. 60(v.1) | ||
| 14 March 2002 External T.I. 2002-0119695 F - Income & Losses/Business or Property | General Concepts - Agency | criteria applied for determining presence of agency | |
| 12 March 2002 External T.I. 2002-0125885 F - Section 55(3)(a) - Exception55(3)(a) | Income Tax Act - Section 55 - Subsection 55(3) - Paragraph 55(3)(a) | s. 55(3)(a) applies where Opco redeems 50% shareholder (Holdco A) where other shareholder is owned by the son respecting the spousal trust owning Holdco A |