We have translated 7 more CRA interpretations

12 May 2025 - 11:50pm
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We have translated a CRA interpretation released last week and a further 6 CRA interpretations released in August of 2000. Their descriptors and links appear below.

These are additions to our set of 3,195 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 24 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
2025-05-07 31 December 2024 External T.I. 2021-0885741E5 F - CIAPH - habitation admissible Income Tax Act - Section 118.05 - Subsection 118.05(1) - Qualifying Home - Paragraph (a) - Subparagraph (a)(ii) s. (a)(ii) tested re occupancy as a “principal place of residence,” irrespective of whether the home was inside or outside Canada
Income Tax Act - Section 118.05 - Subsection 118.05(1) - Qualifying Home - Paragraph (a) - Subparagraph (a)(iii) s. (a)(iii) inapplicable if no spouse or common-law partner at the time of home acquisition
2000-08-18 12 July 2000 Internal T.I. 2000-0027857 F - PDTPE - COOPÉRATIVE Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(c) s. 50(1) ABIL could be claimed on members’ shares of cooperative in reliance on 12-month SBC lookback rule
Income Tax Act - Section 136 - Subsection 136(1) share of cooperative corporation was share of a CCPC
29 June 2000 Internal T.I. 2000-0028067 F - provision pour revenu année du décès Income Tax Act - Section 150 - Subsection 150(4) executor required to file a supplementary return under s. 150(4) in light of s. 34.2(8) deduction
30 June 2000 Internal T.I. 2000-0029917 F - Dépense en capital - arbres fruitiers Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Current expense vs. capital acquisition Archambault was contrary to the CCRA position as to the deductibility of replacement tree costs
24 July 2000 Internal T.I. 2000-0031567 F - TRAVAIL DE NATURE TEMPORAIRE Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(a) - Subparagraph 6(6)(a)(i) CCRA position on “temporary”
27 July 2000 Internal T.I. 2000-0033137 F - RÉSIDENCE ACCUEIL-PRESTATION ASS. SOC. Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(h) beneficiaries cannot be housed in an adjoining unit and homeowner can generate a profit
27 July 2000 Internal T.I. 2000-0033697 F - ALLOCATIONS VERSEES A DES STAGIAIRES Income Tax Act - Section 6 - Subsection 6(6) full amount of allowances received by interns to cover overseas placements could be exempted under s. 6(6)