We have translated 6 more CRA interpretations
25 March 2024 - 11:12pm
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 2,786 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 | 5 March 2002 Internal T.I. 2001-0102757 F - PERTE FINALE | Income Tax Act - Section 54 - Adjusted Cost Base | cost of moving rental building off land for subsequent sale, in order to construct parking lot and create more space for existing rental buildings, was addition to ACB of land |
| Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(c) | a rental building that was acquired with a view to then moving it off the subjacent land and then selling it, was not a depreciable property | ||
| 6 March 2002 Internal T.I. 2001-0108587 F - AIDE A DOMICILE DE LA SAAQ | Income Tax Act - Section 152 - Subsection 152(4) | refunds not issued beyond Objection period based on favourable judgment rendered to another taxpayer | |
| Income Tax Act - Section 3 - Paragraph 3(a) | in cases similar to Maurice, parent caregivers may be exempted on compensation received | ||
| 2002-02-15 | 7 March 2002 External T.I. 2001-0106275 F - BOURSE D'ETUDES ET DE PERFECTIONNEMENT | Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(n) | general discussion regarding foreign internship sponsored by Foreign Affairs |
| 4 March 2002 External T.I. 2001-0106325 F - ALLOCATION POUR UNE AUTOCARAVANE | Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii.1) | allowance for motorhome must be for its use in travelling rather than as accommodation to come within s. 6(1)(b)(vii.1) | |
| Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(r) | motor home is not an automobile and thus not within s. 18(1)(r) | ||
| 1 March 2002 External T.I. 2002-0118215 F - ACTIONS EMISES GRATUITES AUX EMPLOYES | Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(a) | s. 7 rules applicable to shares issued for no consideration to employees | |
| Income Tax Act - Section 7 - Subsection 7(1.1) | s. 7(1.1) continues to apply after issuing employer ceases to be a CCPC | ||
| 8 March 2002 External T.I. 2002-0123095 F - TRANSFERT - CREDIT DEFICIENCE | Income Tax Act - Section 118.2 - Subsection 118.2(3) | overview of requirements for transfer of severe impairment credit to parent |