Six further translated technical interpretations are available

26 September 2017 - 10:58pm
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Full-text translations of the six technical interpretation released between July 2, 2014 and June 18, 2014, are listed and briefly described in the table below.

These (and the other translations covering the last 39 months of CRA releases) are subject to the usual (3 working weeks per month) paywall. Next week is the “open” week for October.

Bundle Date Translated severed letter Summaries under Summary descriptor
2014-07-02 3 June 2014 External T.I. 2013-0503511E5 F - Discretionary Dividend Shares Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(7) discretionary dividend prefs used to extract excess cash
14 April 2014 Internal T.I. 2013-0516151I7 F - Article XIII(4) of the Canada-XXXXXXXXXX Convention Treaties - Articles of Treaties - Article 13 partnerships holding Quebec real estate were transparent
2014-06-25 23 May 2014 External T.I. 2014-0518921E5 F - Calcul de l'élément A du MCIA Income Tax Act - Section 14 - Subsection 14(5) - Cumulative Eligible Capital A.1 of A reduction does not apply in year of sale
27 May 2014 Internal T.I. 2014-0521631I7 F - Déductibilité d'un alcoomètre Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose not necessary to show that expenditure generated income - and potential deduction where 20% personal use
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) full personal element if the expense would have otherwise been paid by the employee
3 June 2014 External T.I. 2014-0518911E5 F - Grand routier / long-haul truck Income Tax Act - Section 67.1 - Subsection 67.1(5) - Long-haul truck weight reference is to loaded weight determined by manufacturer
2014-06-18 29 May 2014 External T.I. 2014-0520851E5 F - Deferred Salary Leave Plan Income Tax Regulations - Regulation 6801 - Paragraph 6801(a) - Subparagraph 6801(a)(i) terms cannot provide for voluntary withdrawal of employee except where hardship
Income Tax Regulations - Regulation 6801 - Paragraph 6801(a) - Subparagraph 6801(a)(iv) - Clause 6801(a)(iv)(B) no requirement for employer to provide a return on the deferred amounts