We have translated 5 more CRA interpretations

5 May 2026 - 11:42pm
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We have translated a further 5 CRA interpretations released in June and May of 1999. Their descriptors and links appear below.

These are additions to our set of 3,545 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 27 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
1999-06-11 22 February 1999 Internal T.I. 9819507 F - PAIEMENT - FERMETURE D'UNE VILLE Income Tax Act - Section 62 - Subsection 62(3) compensation received by residential tenants to cover their moving costs would be non-taxable but reduce their moving expenses on general principles
Income Tax Act - Section 9 - Expense Reimbursement reimbursement of moving expenses reduced those expenses
Income Tax Act - Section 53 - Subsection 53(2) - Paragraph 53(2)(k) compensation for moving a residence offset the increased ACB for the moving expense
Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - J compensation received respecting relocation or demolition of building would be included in J
Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) - Subparagraph 12(1)(x)(iv) compensation received from government respecting relocation or demolition costs of building would be included under ss.12(1)(x)(ii) and (iv)(B)
Income Tax Act - Section 248 - Subsection 248(1) - Disposition no disposition of building when moved to another location
17 December 1998 Internal T.I. 9826117 F - 56(1)N) - PRIX D'UNE ÉMISSION TÉLÉVISÉE Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(n) Turcotte decision followed to find that game-show prize was not taxable
1999-05-28 13 May 1999 External T.I. 9815955 F - FAMILLES D'ACCUEIL Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(h) exemption not available for a corporate foster home or for the second home of the person in charge
20 April 1999 Internal T.I. 9828877 F - CREDIT ÉQUIVALENT POUR PERSONNE À CHARGE Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) no credit for a non-resident
18 May 1999 External T.I. 9830205 F - FUSION HORIZONTALE Income Tax Act - Section 87 - Subsection 87(4) on short-form amalgamation of 2 subs, ACB of cancelled shares is added to ACB of Amalco’s shares