We have translated 6 more CRA interpretations

16 June 2025 - 11:39pm
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We have translated a further 6 CRA interpretations released in July of 2000. Their descriptors and links appear below.

These are additions to our set of 3,227 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
2000-07-07 12 May 2000 Internal T.I. 2000-0008237 F - Round table question 6 - Quebec CGA Income Tax Act - Section 17 - Subsection 17(2) application of s. 17(2) to share subscription by Canco to wholly-owned CFA which lends that sum to a non-CFA FA
19 June 2000 External T.I. 2000-0011485 F - Déduction de primes d'assurance-salaire Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) requirements for employee-contribution and employer-contribution plan to be separate
27 June 2000 External T.I. 2000-0013565 F - DÉDUCTIBILITÉ DES PÉNALITÉS ET DES AMENDES Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose whether penalties such as under the AMPS are deductible is under review in light of 65302 case
4 July 2000 External T.I. 2000-0014725 F - REER - Placement étrangers Income Tax Act - Section 89 - Subsection 89(1) - Canadian corporation overview of Canadian corporation definition
16 June 2000 External T.I. 1999-0009945 F - Pertes droits acquis et actionnaire uniq Income Tax Act - Section 112 - Subsection 112(3) grandfathering not lost where a subsidiary acquired by the particular corporation after April 26, 1995, subscribes to a further life-insurance policy
9 June 2000 External T.I. 1999-0010015 F - Interaction entre 55(2) et 186(1) Income Tax Act - Section 55 - Subsection 55(2) - Paragraph 55(2)(a) deemed dividends arising under failed butterfly transaction gave rise to double taxation and no Part IV tax
Income Tax Act - Section 186 - Subsection 186(1) - Paragraph 186(1)(b) s. 55(2)(a) application to failed butterfly precluded application of Pt. IV tax