Over 650 translations of CRA French-language interpretations are available

17 September 2018 - 11:18pm
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The table below provides descriptors and links for six Interpretation released in March and February 2013, as fully translated by us.

These (and the other full-text translations covering all of the 651 French-language Interpretations released in the last 5 1/2 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
2013-03-13 14 December 2012 External T.I. 2012-0436981E5 F - Ristournes de coopératives de travailleurs Income Tax Act - Section 135 - Subsection 135(4) - Allocation in Proportion to Patronage distribution on winding-up of enhancement reserve does not qualify
19 December 2012 External T.I. 2012-0463581E5 F - Allocation pour l'usage d'un véhicule Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii.1) travel to and from home where shifting clientele is in the performance of employment duties/Reg. 7306 rates presumptively reasonable
2013-03-06 19 December 2012 External T.I. 2012-0468511E5 F - GRIP addition for 2006 Income Tax Act - Section 89 - Subsection 89(7) - Element A no adjustment made for dividend received from connected CCPC sold over 4 years before 2006
2013-02-27 30 January 2013 External T.I. 2012-0449621E5 F - Belgian pension Treaties - Income Tax Conventions - Article 18 Belgian social security payment received by Canadan resident must be included in the personal return, but with offsetting s 110(1)(f)(i) deduction claimed
Income Tax Act - 101-110 - Section 110 - Subsection 110(1) - Paragraph 110(1)(f) - Subparagraph 110(1)(f)(i) Treaty-exempt receipt required to be reported, but with offsetting s 110(1)(f)(i) deduction
2013-02-20 13 February 2013 External T.I. 2013-0477151E5 F - Crédit d'impôt pour études Income Tax Act - Section 118.6 - Subsection 118.6(2) given 2012 disruptions, months to be computed based on the original schedule
5 February 2013 External T.I. 2012-0465591E5 F - Form T5018 Income Tax Regulations - Regulation 238 - Subsection 238(1) landscaping business could be construction