We have translated 6 more CRA interpretations

27 May 2024 - 11:27pm
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We have translated a further 6 CRA interpretations released in December of 2001. Their descriptors and links appear below.

These are additions to our set of 2,844 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
2001-12-07 30 November 2001 External T.I. 2001-0100125 F - Traitement fiscal fiducies-sûreté Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(c) a disposition on the transfer of Canada bonds by a non-resident to a security trust signified that interest distributions by the trust were subject to withholding under s. 212(1)(c)
Income Tax Act - Section 248 - Subsection 248(1) - Disposition - Paragraph (j) exclusions from a disposition under para. (c) on a transfer to a trust do not extend to para. (j) exclusion
11 December 2001 Internal T.I. 2001-0109357 F - DEBENTURES CONVERTIBLES Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(f) no s. 20(1)(f) deduction for the FMV of shares issued on debenture conversion since conversion price is equal to the face value of debenture
6 December 2001 External T.I. 2001-0101505 F - Impôt des non-résidents sur Unités de Fiducie Income Tax Act - Section 227 - Subsection 227(6) overview of procedure for applying for refund of over-withholding
7 November 2001 External T.I. 2001-0092105 F - Traitement fiscal - dommages-intérêts Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(c) damages that include an award of interest for the delay in paying the disputed amount constitutes interest income, even if paid out of after-tax income
19 November 2001 External T.I. 2001-0096455 F - Bien agricole admissible Income Tax Act - Section 70 - Subsection 70(10) - Child application of extended definition of “child” to qualified farm property determination
19 November 2001 External T.I. 2001-0098455 F - Employés à l'étranger - production de T4 Income Tax Regulations - Regulation 200 - Subsection 200(1) any payer of salaries must prepare T4s even if not the employer and employees are non-resident