Our translations of CRA interpretations go back 25 years

24 June 2025 - 12:04am
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We have translated a CRA interpretation released last week and a further 6 CRA interpretations released in July and June of 2000. Their descriptors and links appear below.

These are additions to our set of 3,234 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 25 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
2025-06-18 21 February 2025 Internal T.I. 2021-0902871I7 F - Déduction de frais de repas Income Tax Act - Section 67.1 - Subsection 67.1(2) - Paragraph 67.1(2)(c) a vendor’s disclosing on its invoices the amount of meal allowances paid to its sales people transferred the 50% s. 67.1 denial onto the purchasers
Income Tax Act - Section 67.1 - Subsection 67.1(1) purchaser was subject to 50% limitation on meal allowance amounts disclosed on the vendor’s invoices
2000-07-07 4 May 2000 Internal T.I. 2000-0007667 F - PENSION ALIMENTAIRE - DISCRETION Income Tax Act - Section 56.1 - Subsection 56.1(4) - Support Amount amounts paid were not support amounts where recipient was required to provide support showing their application to particular expenses
12 May 2000 Internal T.I. 2000-0008247 F - Loan to non-resident person Income Tax Act - Section 17 - Subsection 17(2) potential double taxation under s. 17(2)
9 March 2000 Internal T.I. 2000-0008257 F - Mandat d'inaptitude Income Tax Act - Section 256 - Subsection 256(1.4) - Paragraph 256(1.4)(a) s. 256(1.4) generally applies to a power of attorney
9 February 2000 Internal T.I. 1999-0008067 F - CHANTIER PART.-EUROPE TEMPORAIRE Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(a) - Subparagraph 6(6)(a)(i) exemption not satisfied where stayed at same European home while moving from worksite to worksite/ only board and lodging allowances covered/ short rental in year ousted that year
2000-06-23 12 June 2000 External T.I. 2000-0011075 F - AGRICULTURE FARMING Income Tax Act - Section 248 - Subsection 248(1) - Farming market gardening may constitute farming
12 June 2000 Income Tax Severed Letter 2000-0024916 F - ACCOMPLIT PRINCIPALEMENT Income Tax Act - Section 8 - Subsection 8(13) - Paragraph 8(13)(a) - Subparagraph 8(13)(a)(i) to satisfy s. 8(13)(a)(i), teleworking employees must physically spend over 50% of their work time in their home office