Six further full-text translations of CRA interpretations are available

26 June 2018 - 12:01am
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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. Next week is the “open” week for July.

Bundle Date Translated severed letter Summaries under Summary descriptor
2013-07-24 30 April 2013 External T.I. 2013-0479451E5 F - Paiement forfaitaire rétroactif admissible Income Tax Act - 101-110 - Section 110.2 - Specifed Portion lump sum received respecting wrongful termination of disability payments that should have been paid in prior years was eligible
Income Tax Regulations - Regulation 200 - Subsection 200(1) lump sum received respecting wrongful termination of disability payments was reportable on T4A
14 May 2013 External T.I. 2013-0484971E5 F - PUGE - décès du conjoint Income Tax Act - Section 56 - Subsection 56(6) deceased had spouse at the end of her terminal year
Income Tax Act - Section 56 - Subsection 56(9.1) deceased’s income did not include income on her rights and things return
14 May 2013 External T.I. 2013-0480561E5 F - Méthode de recouvrement du coût Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(g) calculation uncertainty not resolved within 5years/earnout tied instead to properties of sub
23 May 2013 External T.I. 2012-0472101E5 F - Emphytéose - disposition de terrain Income Tax Act - Section 54 - Proceeds of Disposition building erected on land was the consideration for the emphyteutic grant
3 May 2013 External T.I. 2013-0480991E5 F - Frais d'examen et de préparation à un examen Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(d) fees for U.S. exam were necessary for actuarial accreditation in Canada
17 April 2013 External T.I. 2013-0475301E5 F - Résidence principale - changement d'usage partiel Income Tax Act - Section 45 - Subsection 45(1) - Paragraph 45(1)(c) ancillary income-producing use requirement may not be met where house basement is rented out