We have translated 6 more CRA interpretations

6 January 2025 - 11:16pm
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We have translated a further 6 CRA interpretations released in March of 2001. Their descriptors and links appear below.

These are additions to our set of 3,053 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 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
2001-03-30 14 December 2000 Internal T.I. 2000-0057927 F - Bénéfices relatifs à des ressources Income Tax Regulations - Regulation 1204 - Subsection 1204(1) income or loss computed in accordance with the Act, so that book gain excluded
19 October 2000 Internal T.I. 2000-0047267 F - VERSEMENT PENSION PERIODE DETERMINEE Income Tax Act - Section 56.1 - Subsection 56.1(4) - Support Amount monthly amounts paid to Madame might not be support amounts if not paid for her support
2001-03-16 5 March 2001 External T.I. 2000-0047755 F - REP - étudiant à temps partiel Income Tax Act - Section 118.6 - Subsection 118.6(1) - Qualifying Educational Program two part-time programs cannot be consolidated
13 March 2001 External T.I. 2000-0051295 F - Placements admissibles - actions Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(c) treatment of transfer of employee convertible shares to RRSP and their exercise and distribution
28 February 2001 External T.I. 2000-0056175 F - RETENUES A LA SOURCE PAR UN SYNDICAT Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) damages received by a union re unpaid wages of the employer were subject to source deductions when paid by it to the employee, if it received the damages as the employee’s agent
Income Tax Regulations - Regulation 100 - Subsection 100(1) - Remuneration source deductions applicable to payment of remuneration by someone other than the employer
1 March 2001 External T.I. 2001-0071175 F - Don de biens culturels - copropriété Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Cultural Gifts gift of undivided interest in a cultural property to a designated owner co-owner