We have translated 7 more CRA interpretations

20 May 2024 - 11:30pm
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We have translated a CRA interpretation released in March 2024 and a further 6 CRA interpretations released in December of 2001. Their descriptors and links appear below.

These are additions to our set of 2,838 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
2024-03-20 18 February 2021 Internal T.I. 2014-0554901I7 F - Bourses d’études Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(n) treatment of assistance received from the Ministry for the Master's program in advanced pharmacotherapy
2001-12-21 19 December 2001 External T.I. 2001-0077175 F - FRAIS ENCOURUS POUR UNE INVENTION Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(cc) costs of patent agent, provisional patent application and consulting lawyers deductible under s. 20(1)(cc)
Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Start-Up and Liquidation Costs business may have commenced with incurring costs to obtain a temporary patent
2001-12-07 17 December 2001 External T.I. 2001-0101675 F - T5008 NON-RESIDENT Income Tax Regulations - Regulation 230 - Subsection 230(6) requirement to prepare Reg. 230(6) return may apply to a non-resident
10 December 2001 External T.I. 2001-0109195 F - Test d'objet à 55(2) Income Tax Act - Section 55 - Subsection 55(3) - Paragraph 55(3)(a) s. 55(3)(a) applicable to creditor-proofing transactions
18 December 2001 External T.I. 2001-0110315 F - ACTIONS SEPE PLACEMENTS ADMISSIBLES Income Tax Regulations - Regulation 4901 - Subsection 4901(2) - Connected Person overview of connected person and exempt person definitions
18 December 2001 External T.I. 2001-0114435 F - Capacité de gain - Earn Out Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(g) it must be possible to compute all the payments within the 5-year period
19 December 2001 External T.I. 2001-0115095 F - DISPOSITION D'UNE ASSURANCE-VIE Income Tax Act - Section 148 - Subsection 148(1) application to maturity (other than on death) of pre-1982 policy