We have translated 6 more CRA interpretations
13 May 2024 - 11:39pm
Email this ContentWe have translated a further 6 CRA interpretations released in January of 2002 and December of 2001. Their descriptors and links appear below.
These are additions to our set of 2,831 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 ½ 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 | 2 January 2002 External T.I. 2001-0094555 F - Subsidies and Assistance Payments | Income Tax Act - Section 13 - Subsection 13(7.1) | government assistance to subsidize the interest costs on a loan applied for expansion purposes did not reduce UCC under s. 13(7.1) |
| 2001-12-21 | 3 January 2002 External T.I. 2001-0109425 F - REER TITE D'UNE SOCIETE EN FAILLITE | Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(b) | share of now-bankrupt corporation can continue to be held by RRSP |
| Income Tax Regulations - Regulation 4900 - Subsection 4900(14) | Reg. 4900(12) share continues as qualified investment following bankruptcy | ||
| 9 January 2002 External T.I. 2001-0075825 F - CII-LIQUIDATION | Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(e.2) | parent has an s. 12(1)(t) inclusion in its year beginning after the winding-up if the sub claimed winding-up year ITCs respecting depreciable property which it sold before wind-up | |
| Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(t) | application of s. 12(1)(t) to parent in the year following the s. 88(1) wind-up of sub | ||
| 8 January 2002 External T.I. 2001-0084115 F - SOMMES RECUES D'UN SYNDICAT | Income Tax Act - Section 3 - Paragraph 3(a) | amounts received from union by members for making a referral of a non-employee leading to certification application, are not from a source | |
| 7 January 2002 External T.I. 2001-0089585 F - AUTOMOBILE DETENUE EN COPROPRIETE | Income Tax Act - Section 6 - Subsection 6(2) | standby based on corporation’s cost where it purchases a co-ownership interest in the automobile | |
| Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(k) | no s. 6(1)(k) benefit where timely expense reimbursement by employee | ||
| 21 December 2001 External T.I. 2001-0091615 F - PART-SOCIETE DE PERSONNES AGRICOLE | Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Farm or Fishing Property - Paragraph (a) | farm acquired by a family partnership from a farmer was not held by it for 24 months so that interests in the partnership did not qualify as qualified farm property |