Six further full-text translations of CRA interpretations are available

12 June 2018 - 1:17am
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The table below provides descriptors and links for five Technical Interpretation released in August and July 2013, as fully translated by us and a further Technical Interpretation released in December 2010 (which we translated somewhat out of sequence given increasing interest in the s. 249(3.1) election.)

These (and the other full-text translations covering all “French” Interpretations released in the last 4 3/4 years by the Income Tax Rulings Directorate) are subject to the usual (3 working weeks per month) paywall.

Bundle Date Translated severed letter Summaries under Summary descriptor
2013-08-14 30 May 2013 External T.I. 2013-0479671E5 F - Montant pour aidants naturels Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(c.1) care for ex-spouse in another home did not qualify
11 June 2013 External T.I. 2013-0484781E5 F - Établissement domestique autonome Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) contributing to the expenses of the owner and co-occupant does not qualify
14 June 2013 External T.I. 2013-0477881E5 F - Régime d'accession à la propriété Income Tax Act - Section 146.01 - Subsection 146.01(1) - Regular Eligible Amount - Paragraph (e) use of U.S. home as principal place of residence would also disqualify
2013-07-31 19 July 2013 External T.I. 2012-0458961E5 F - Stock option, cashless exercise Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(a) cashless exercise through broker short sale - timing of acquisition
30 April 2013 External T.I. 2013-0475271E5 F - CCTB - Marital Status Change Income Tax Act - Section 122.62 - Subsection 122.62(7) - Paragraph 122.62(7)(b) timing of loss of CCTB when cohabitation commences
2010-12-03 20 October 2010 External T.I. 2010-0377251E5 F - Canadian Controlled Private Corporation Income Tax Act - Section 89 - Subsection 89(11) s. 89(11) election required to be made before target elected to cease to be a public corp so as to oust s. 249(3.1)