Six further full-text translations of CRA technical interpretations/Roundtable items are available

21 June 2017 - 12:05am
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Full-text translations of five French technical interpretations and one (APFF) Roundtable item that were released between January 21, 2015 and January 14, 2015, are listed and briefly described in the table below.

These (and the other translations covering the last 29 months of CRA releases) are subject to the usual (3 working weeks per month) paywall.

Bundle Date Translated severed letter Summaries under Summary descriptor
2015-01-21 23 December 2014 External T.I. 2013-0487791E5 F - Période d'amortissement du revenu d'emphytéose Income Tax Act - Section 248 - Subsection 248(1) - Disposition sum received on granting an emphyteusis is proceeds of disposition
Income Tax Act - Section 9 - Timing sum received on granting an emphyteusis is proceeds because it is not a lease
3 September 2014 External T.I. 2014-0523861E5 F - Clause pénale Income Tax Act - Section 9 - Compensation Payments any application of surrogatum principle to a penalty clause in a lease would depend inter alia on the lease and penalty terms
17 October 2014 External T.I. 2014-0532121E5 F - Frais professionnels - Divulgation volontaire Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Legal and other Professional Fees voluntary disclosure fees generally non-deductible
Income Tax Act - Section 60 - Paragraph 60(o) fees become deductible from CRA indicating it will reassess
1 October 2014 External T.I. 2013-0476081E5 F - Allocation pour une automobile Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) NPO drivers not taxable on $0.42 per kilometer received for driving services
25 September 2014 External T.I. 2014-0528211E5 F - Cotisation payée par l'employeur Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) - Subparagraph 6(1)(a)(i) negotiated wage reduction in exchange for increased contributions to group sickness or accident insurance plan
2015-01-14 11 October 2013 APFF Roundtable, 2013-0495621C6 F - Changement usage - Duplex Income Tax Act - Section 45 - Subsection 45(2) duplex a single property