We have translated 6 more CRA interpretations

5 August 2024 - 11:17pm
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We have translated a further 6 CRA interpretations released in September of 2001. Their descriptors and links appear below.

These are additions to our set of 2,910 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
2001-09-28 3 August 2001 External T.I. 2000-0060835 F - RESSOURCES D'HEBERGEMENT Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(h) requirements for s. 81(1)(h) exemption to apply to foster families
24 July 2001 External T.I. 2001-006547 F - RESERVE POUR GAIN EN CAPITAL Income Tax Act - Section 40 - Subsection 40(1) - Paragraph 40(1)(a) - Subparagraph 40(1)(a)(iii) - Clause 40(1)(a)(iii)(C) no capital gains reserve where proceeds were received as shares which were not tradeable for a hold period
17 July 2001 External T.I. 2000-006174 F - BIENS D'INVENTAIRE Income Tax Act - Section 9 - Capital Gain vs. Profit - Debt/ receivables Ensite and Marconi exceptions to corporate investments of earnings being held on capital account
17 July 2001 External T.I. 2001-0091015 F - RISTOURNES DE COOPERATIVES DE TRAVAILLEURS Income Tax Act - Section 135 - Subsection 135(4) - Allocation in Proportion to Patronage worker cooperative could deduct patronage dividends to members
20 July 2001 External T.I. 2001-0092425 F - PLACEMENTS ADMISSIBLES SPCC Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(j.1) overview re RRSP of sole shareholder of mortgage issuer
16 August 2001 External T.I. 2001-0093715 F - ALLOCATION DE RETRAITE ET RAP Income Tax Act - Section 146 - Subsection 146(5) - Paragraph 146(5)(a) - Subparagraph 146(5)(a)(iv.1) 90-day HBP rule does not apply to premiums for which s. 60(j.1) deduction is claimed