We have translated 6 more CRA interpretations
2 September 2024 - 11:12pm
Email this ContentWe 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 2,934 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 23 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 |
|---|---|---|---|
| 2001-09-14 | 20 September 2001 Internal T.I. 2001-0091517 F - CHOIX LORS DE DISPOSITION DE BIA | Income Tax Act - Section 40 - Subsection 40(1) - Paragraph 40(1)(a) - Subparagraph 40(1)(a)(iii) | deemed disposition of eligible capital property as capital property pursuant to s. 14(1.01) applies for all purposes including capital gains reserve |
| 6 September 2001 Internal T.I. 2001-0094327 F - DEMANDE DE CONTRIBUABLE | Income Tax Act - Section 111 - Subsection 111(8) - Non-Capital Loss | non-capital loss could be recomputed for a prior year which had not been assessed | |
| Income Tax Act - Section 152 - Subsection 152(4) | CCRA should not exercise its discretion to reassess a taxation year to allow the carryforward of a non-capital loss arising as a result of a favourable court decision | ||
| Income Tax Act - 101-110 - Section 110.1 - Subsection 110.1(1.1) | donation previously claimed in a prior year but no longer needed in that year could not be re-claimed in a subsequent year | ||
| Income Tax Act - Section 164 - Subsection 164(6.1) | s. 164(6.1) inapplicable to amendment to non-capital loss for a prior year consequent on a favourable court decision | ||
| Income Tax Act - Section 111 - Subsection 111(3) - Paragraph 111(3)(a) | s. 111(3)(a) precluded the application of a non-capital loss that had previously been claimed for a prior year even though there no longer was taxable income in that prior year | ||
| 21 June 2001 Internal T.I. 2001-0064177 F - FRAIS MEDICAUX-AMBULANCE AERIENNE | Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(f) | costs of air ambulance between hospitals qualified | |
| Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) | costs of medical personnel on air ambulance between hospitals qualified | ||
| 17 July 2001 Internal T.I. 2001-0075897 F - FRAIS MEDICAUX-EPILATION AU LASER | Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) | fees paid to health care professional for cosmetic care (e.g., laser hair removal) qualify | |
| 2 August 2001 Internal T.I. 2001-0076187 F - FRAIS MEDICAUX-IMPLANTS MAMMAIRES | Income Tax Regulations - Regulation 5700 - Section 5700 - Paragraph 5700(j) | breast implants do not generally qualify | |
| Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) | cost of breast implants (generally, not eligible) should be broken out from charges for the procedure (eligible) | ||
| 4 September 2001 Internal T.I. 2001-0090007 F - INDIENS-LIGNE DIRECTRICE NO 4 | Other Legislation/Constitution - Federal - Indian Act - Section 87 | whether an administrative centre was an Indian employer for purposes of Guideline 4 turned on whether it was actually run and administered on the reserve with mostly reserve clients |