We have translated 6 more CRA interpretations
6 May 2024 - 11:18pm
Email this ContentWe have translated a further 6 CRA interpretations released in January of 2002. Their descriptors and links appear below.
These are additions to our set of 2,825 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 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 |
|---|---|---|---|
| 2002-01-04 | 9 January 2002 External T.I. 2001-0089655 F - AVANTAGE AUTOMOBILE | Income Tax Act - Section 248 - Subsection 248(1) - Automobile - Paragraph (e) - Subparagraph (e)(i) | 6-seat pickup not excluded from 90% test |
| Income Tax Act - Section 6 - Subsection 6(2) | being on-call at home does not diminish the personal benefit from use | ||
| 10 January 2002 External T.I. 2001-0090325 F - UTILISATION DES VEHICULES | Income Tax Act - Section 6 - Subsection 6(2) | commuting in connection with employer requirement to keep vehicle overnight at home was personal use – but not emergency use | |
| 18 January 2002 External T.I. 2001-0092665 F - AUTOMOBILE-VEHICULE PUBLICITAIRE | Income Tax Act - Section 248 - Subsection 248(1) - Automobile | automobile status turns on design, not use (here, only for advertising) | |
| Income Tax Act - Section 248 - Subsection 248(1) - Automobile - Paragraph (e) - Subparagraph (e)(i) | vehicle cosmetically altered for advertising purposes is not thereby used to transport goods or equipment | ||
| 8 January 2002 External T.I. 2001-0094485 F - EMPLOI SUR UN CHANTIER PARTICULIER | Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(a) | s. 6(6) applicable to a non-citizen | |
| 21 January 2002 External T.I. 2001-0078735 F - Droit de recevoir une somme | Income Tax Act - Section 54 - Proceeds of Disposition | FMV of contingent right to deferred cash sales proceeds was included in proceeds, with subsequent gain or loss when the contingency was resolved | |
| Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(g) | s. 12(1)(g) inapplicable to contingent right to receive deferred cash sales proceeds to the extent the share consideration declined in value | ||
| Income Tax Act - Section 85 - Subsection 85(1) - Paragraph 85(1)(f) | s. 85(1)(f) applicable to contingent right to receive deferred cash sales proceeds to the extent the share consideration received under s. 85(1) declined in value | ||
| 21 January 2002 External T.I. 2001-0080325 F - FRAIS DE VOYAGE-BIENS LOCATIFS | Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(h) | notwithstanding s. 18(1)(h) jurisprudence, CCRA allows travel expenses incurred for collecting rent, supervising repair work or managing the multiple rental properties |