Six further full-text translations of CRA interpretations are available

18 June 2018 - 11:30pm
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The table below provides descriptors and links for six Interpretation released in July 2013, as fully translated by us.

These (and the other full-text translations covering all French-language 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
2013-07-31 4 April 2013 External T.I. 2012-0444581E5 F - Frais de garde - hébergement en famille d'accueil Income Tax Act - Section 63 - Subsection 63(3) - Child Care Expense sport school camp expenses do not include accommodation expenses paid to a host family
2013-07-24 13 June 2013 External T.I. 2013-0487931E5 F - Repas fournis gratuitement Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) free meals provided to child care workers in accordance with employer policy aimed at effect on children were taxable
10 June 2013 External T.I. 2013-0489101E5 F - Ajout à un édifice - choix en vertu de 1101(5b.1) Income Tax Regulations - Regulation 1101 - Subsection 1101(5b.1) separate class election could be made for a building addition
4 June 2013 Ministerial Correspondence 2012-0455101M4 F - Entreprises de prestation de services personnels Income Tax Act - Section 125 - Subsection 125(7) - Personal Services Business overview of, and description of policy rationale for, PSB rules and affirmation of Revenu Québec guidelines re employee/independent contractor distinction for IT workers
12 June 2013 External T.I. 2013-0480231E5 F - Crédit pour la condition physique Income Tax Act - Section 118.03 - Subsection 118.03(1) - Eligible Fitness Expense weekly ski lessons with use of ski lift qualified
24 May 2013 External T.I. 2013-0487581E5 F - Nature d'un bien acquis pour la revente Income Tax Act - Section 10 - Subsection 10(1.01) cost includes costs incurred to bring the inventory item to its current condition and location/meaning of adventure