We have translated 6 more CRA interpretations
22 July 2024 - 11:35pm
Email this ContentWe have translated a further 6 CRA interpretations released in October and September of 2001. Their descriptors and links appear below.
These are additions to our set of 2,898 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 ¾ 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 |
|---|---|---|---|
| 2001-10-12 | 23 October 2001 External T.I. 2001-0074885 F - LOCAL DE TRAVAIL A DOMICILE | Income Tax Act - Section 8 - Subsection 8(13) - Paragraph 8(13)(a) | sales reps who performed most of their duties on the road could not satisfy s. 8(13)(a)(i) or (ii) |
| 2001-09-28 | 20 September 2001 External T.I. 2001-0070705 F - ETABLISSEMNT DOMESTIQUE AUTONOME | Income Tax Act - Section 18 - Subsection 18(12) | work premises attached to principal residence with the same municipal address likely were part of the individual’s self-contained domestic establishment |
| Income Tax Act - Section 248 - Subsection 248(1) - Self-Contained Domestic Establishment | self-contained domestic establishment is a living unit with restricted access containing a kitchen, bathroom, and sleeping facilities | ||
| 19 September 2001 External T.I. 2001-0086545 F - IMMEUBLE VENDU A PERTE | Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(e) - Subparagraph 13(7)(e)(i) | s. 110.6(19) election on building could result in subsequent terminal loss | |
| 11 October 2001 External T.I. 2001-0100245 F - POLICE EXEMPTEE ASSUREUR NON-RESIDENT | Income Tax Regulations - Regulation 306 - Subsection 306(1) | information required to verify that a policy issued by a non-resident insurer is an exempt policy does not exist | |
| Income Tax Act - Section 128.1 - Subsection 128.1(1) - Paragraph 128.1(1)(b) | s. 128.1(1) applicable to life insurance policy of non-resident insurer to a non-resident policyholder’s immigration | ||
| 2 October 2001 External T.I. 2001-0102655 F - T5008 - AGENT DE L'ACHETEUR | Income Tax Regulations - Regulation 230 - Subsection 230(2) | trader or dealer is not required to file a T5008 re purchases made for clients | |
| Income Tax Regulations - Regulation 230 - Subsection 230(6) | purchase made as agent does require filing a T5008 | ||
| 2 October 2001 External T.I. 2001-0100355 F - ALLOCATION DE RETRAITE ET REER | Income Tax Act - Section 146 - Subsection 146(5.1) | retiring allowance could be contributed both to the RRSP of the contributor’s spouse within the s. 146(5.1) contribution limit and to the contributor’s own RRSP using s. 60(j.1) |