We have translated 6 more CRA interpretations
29 October 2024 - 11:43pm
Email this ContentWe have translated a further 6 CRA interpretations released in June of 2001. Their descriptors and links appear below.
These are additions to our set of 2,984 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 ¼ 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 |
|---|---|---|---|
| 2001-06-08 | 10 May 2001 Internal T.I. 2001-0065677 F - SIGNIFICATION DE "MOMENT DONNÉ" | Income Tax Act - Section 6 - Subsection 6(21) | choice of time to calculate the loss is generally that of the taxpayer |
| 28 May 2001 Internal T.I. 2001-0066147 F - ALIMENTS - MACHINES DISTRIBUTRICES | Income Tax Act - Section 67.1 - Subsection 67.1(2) - Paragraph 67.1(2)(c) | s. 67.1(2)(c) exception would apply to food and beverages sold by employer through vending machines | |
| 31 May 2001 External T.I. 2001-0066215 F - Clause de survie | Income Tax Act - Section 70 - Subsection 70(6) | 30- or 60-day survivorship clause in will does not preclude application of s. 70(6) | |
| 1 June 2001 Internal T.I. 2001-0066297 F - CREDIT EQUIVALENT - PENSION ALIMENTAIRE | Income Tax Act - Section 118 - Subsection 118(5) | legal determination would be required as to whether a subsequent agreement which purported to eliminate a support obligation for a child under a court order, had that effect | |
| 22 May 2001 Internal T.I. 2001-0083987 F - EMPLOYEUR PAYE IMPOT POUR EMPLOYÉ | Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | employers’ reimbursement of employees’ reassessments for participating in employer’s scheme were a taxable benefit | |
| 18 May 2001 External T.I. 2000-0040405 F - Revenu protégé - options | Income Tax Act - Section 55 - Subsection 55(2.1) - Paragraph 55(2.1)(c) | ACB increase to options as a result of s. 52(1) reduced the safe income otherwise allocable to the shares acquired on the options’ exercise | |
| Income Tax Act - Section 52 - Subsection 52(1) | s. 15(1) benefit on stock option grant added to options’ cost under s. 52(1) |