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

15 January 2018 - 10:55pm
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The table below provides descriptors and links for the French technical interpretation released last week and five technical interpretations released in January and February of 2014, as fully translated by us.

These (and the other full-text translations covering the last 47 months of CRA releases) are subject to the usual (3 working weeks per month) paywall.

Bundle Date Translated severed letter Summaries under Summary descriptor
2018-01-10 6 December 2017 External T.I. 2016-0667361E5 F - Taxable Capital Gains Designation Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Annual Gains Limit annual gains limit of upper-tier trust does not include QSBC gains distributed and designated by lower-tier trust
Income Tax Act - 101-110 - Section 104 - Subsection 104(21.2) eligibility of a gain for the capital gains deduction is lost when it is distributed by a lower-tier to upper-tier trust
2014-02-05 23 January 2014 External T.I. 2013-0500711E5 F - Paragraph 75(2) Income Tax Act - Section 75 - Subsection 75(2) s. 75(2) does not apply by virtue of the executor also being a beneficiary of inter vivos trust legatees
20 January 2014 External T.I. 2013-0503871E5 F - Vente d'une érablière Income Tax Act - Section 248 - Subsection 248(1) - Property maple syrup production quota is property if it is property under civil law
25 October 2013 External T.I. 2013-0484321E5 F - Donation entre vifs / inter vivos gift Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(b) meaning of "gift" inter vivos determined by private law
25 October 2013 External T.I. 2013-0491141E5 F - Sens d'« agriculture » - Meaning of « farming » Income Tax Act - Section 248 - Subsection 248(1) - Farming assistance of consultant not included in farming
2014-01-29 14 January 2014 External T.I. 2012-0453871E5 F - Pension Real Estate Corporation Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(o.2) - Subparagraph 149(1)(o.2)(ii) ancillary non-real estate investments by an (o.2)(ii) corporation are permitted