We have translated 6 more CRA interpretations

5 January 2026 - 11:51pm
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We have translated a further 6 CRA interpretations released in December of 1999. Their descriptors and links appear below.

These are additions to our set of 3,418 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 26 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
1999-12-10 5 November 1999 External T.I. 9828125 F - RÈGLE TRANSITOIRE - 112(3) Income Tax Act - Section 112 - Subsection 112(3) intended use of insurance proceeds to redeem preferred shares of subsidiary held by the Holdco of the deceased was insufficient to engage the grandfathering
5 November 1999 External T.I. 9829435 F - CRÉDIT D'IMPÔT POUR EMPLOI À L'ÉTRANGER Income Tax Act - Section 122.3 - Subsection 122.3(1.1) - Paragraph 122.3(1.1)(c) “but for” test was satisfied
8 November 1999 External T.I. 9905015 F - PLACEMENTS EN COMMUN - DÉCÈS D'UN DÉTENTEUR Income Tax Act - Section 20 - Subsection 20(14) application of s. 20(14) to a joint bank account of deceased and survivor
15 November 1999 External T.I. 9907215 F - STAGES INTERNATIONAUX DE L'ACDI Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(iii) meaning of a special allowance
16 September 1999 Income Tax Severed Letter 9913210 F - SYNDICAT DE COPROPRIÉTAIRES Income Tax Act - Section 248 - Subsection 248(1) - Corporation syndicate of co-owners is a corporation
Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l) potential for distribution of income on its liquidation would not cause a syndicate of co-owners to not qualify as an NPO
29 June 1999 APFF Roundtable Q. 12, 9913090 F - DÉDUCTIBILITÉ DES INTÉRÊTS Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i) interest non-deductible where there is no expectation of profit from the investment