Four further full-text translations of CRA technical interpretations are available

6 December 2017 - 1:42am
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The table below provides descriptors and links for five French technical interpretation released last week and in April 2014, as fully translated by us.

These (and the other full-text translations covering the last 3 ½ years of CRA releases) are subject to the usual (3 working weeks per month) paywall. You are currently in the “open” week for December.

Bundle Date Translated severed letter Summaries under Summary descriptor
2017-11-29 11 October 2017 Internal T.I. 2017-0719181I7 F - Agreement in writing Income Tax Act - Section 66.1 - Subsection 66.1(6) - Canadian exploration expense - Paragraph (g.4) pre-production mine development expenses that qualify under CEE – (g.4) need not qualify under (g.3)
Income Tax Act - Section 66.1 - Subsection 66.1(6) - Canadian exploration expense - Paragraph (g.3) unresolved ambiguity re whether agreement can refer to a subcontracting agreement
2014-04-23 12 November 2013 External T.I. 2012-0471621E5 F - Moving expenses - eligible relocation Income Tax Act - Section 248 - Subsection 248(1) - Eligible Relocation a multiple move may consist of one or more eligible relocations, and if there is one eligible relocation from Residence 1 to 3, the intermediate moving costs can be deductible
Income Tax Act - Section 62 - Subsection 62(3) - Paragraph 62(3)(a) costs of moving pets by air could qualify
Income Tax Act - Section 62 - Subsection 62(3) - Paragraph 62(3)(b) moving furniture to ultimate residence could qualify if not ordinarily residing at intermediate residence
Income Tax Act - Section 62 - Subsection 62(3) reasonable gas expenses but not car tune-up costs can qualify
12 February 2014 Internal T.I. 2013-0508841I7 F - Application of subsection 75(2) Income Tax Act - Section 75 - Subsection 75(2) s. 75(2) does not apply to attribute business losses allocated to the trust by an LP
17 December 2013 Internal T.I. 2013-0510111I7 F - Automobile mise à la disposition d'un employé Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(k) administrative office and third-party office in another city could both be workplaces