We have translated 6 more CRA interpretations
2 December 2024 - 11:05pm
Email this ContentWe have translated a further 6 CRA interpretations released in April of 2001. Their descriptors and links appear below.
These are additions to our set of 3,017 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 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 |
|---|---|---|---|
| 2001-04-27 | 10 April 2001 External T.I. 2001-0078035 F - RAP PERSONNE DIVROCEE | Income Tax Act - Section 146.01 - Subsection 146.01(1) - Regular Eligible Amount - Paragraph (f) | divorced individual was eligible notwithstanding ownership during their marriage of home by ex-spouse |
| 12 April 2001 External T.I. 2000-0050655 F - ASSURANCE MUTILATION/INVALIDITE | Income Tax Act - Section 148 - Subsection 148(9) - Disposition - Paragraph (h) | disability benefits under a policy providing life and accidental death and dismemberment insurance could be non-taxable | |
| Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account | personal injury amounts received pursuant to life insurance policy not added to CDA | ||
| 23 March 2001 Internal T.I. 2000-0056097 F - Roulement interne | Income Tax Act - Section 84 - Subsection 84(1) | s. 84(1) deemed dividend where individual’s low-PUC common shares are exchanged with the corporation for high-PUC preferred shares and there is an s. 85(1) agreed amount at FMV | |
| 17 April 2001 External T.I. 2000-0056455 F - AVANTAGE IMPOSABLE-EMPLOYE | Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | the distribution of employer shares to employees as beneficiaries of a discretionary trust is a s. 6(1)(a) benefit if it has the slightest connection to their employment | |
| 2 February 2001 Internal T.I. 2000-0058127 F - Convention d'émission d'actions
follow-up in 2001-007939 F
|
Income Tax Act - Section 7 - Subsection 7(2) | s. 7(2) could apply if shares were held by the employer for later acquisition by the employee | |
| 19 April 2001 Internal T.I. 2001-0069067 F - PENSION ALIMENTAIRE ACCORD ECRIT | Income Tax Act - Section 56.1 - Subsection 56.1(4) - Support Amount | submitted documents were not a written agreement |