Our translations of CRA interpretations now go back 5 years

2 July 2018 - 12:17am
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The table below provides descriptors and links for the Technical Interpretation released last week and for five 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 5 years by the Income Tax Rulings Directorate) are subject to the usual (3 working weeks per month) paywall. You are currently in the “open” week for July.

Bundle Date Translated severed letter Summaries under Summary descriptor
2018-06-27 6 April 2018 External T.I. 2018-0738871E5 F - Shareholder Income Tax Act - Section 15 - Subsection 15(2.6) s. 15(2) held in suspense until time period passes/s. 80.4(2) inclusion until s. 15(2) inclusion reverses such inclusion
Income Tax Act - Section 80.4 - Subsection 80.4(3) - Paragraph 80.4(3)(b) previous s. 80.4(2) inclusion is reversed when loan is included under s. 15(2)
2013-07-24 21 February 2013 External T.I. 2012-0442751E5 F - Non-Profit SR&ED corporation Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(j) various stipulated s. 149(1)(j) requirements not stipulated in articles or by-laws
Income Tax Act - Section 37 - Subsection 37(1) - Paragraph 37(1)(a) - Subparagraph 37(1)(a)(ii) - Clause 37(1)(a)(ii)(A) requirements for approval under (A) or (B) of research association
14 March 2013 External T.I. 2013-0473981E5 F - JVM d'une police d'assurance-vie - SEPE Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(15) - Paragraph 110.6(15)(a) - Subparagraph 110.6(15)(a)(ii) proceeds of corporate life insurance policy in excess of CSV ignored for SBC purposes
Income Tax Act - Section 248 - Subsection 248(1) - Small Business Corporation corporate llife insucrance policy and proceeds therefrom valued at CSV until share redemption time
14 March 2013 External T.I. 2012-0472361E5 F - Fournitures/outils - guides de pêche Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(i) - Subparagraph 8(1)(i)(iii) implicit requirement to provide “supplies” (e.g., potentially materials provided to clients) can be sufficient
Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(s) materials provided to clients were not “tools"
2013-07-17 8 July 2013 External T.I. 2012-0458601E5 F - T1134 and inactive FA Income Tax Act - Section 233.4 - Subsection 233.4(4) inactive FA gross receipts of $25,000 includes all partnership gross revenue
Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(a) partnership not a person for s. 233.4 purposes
6 June 2013 External T.I. 2012-0451801E5 F - deemed dividend, advantage Income Tax Act - Section 207.01 - Subsection 207.01(1) - Advantage dividend derived from pre-March 2011 value not grandfathered