6 further translations of CRA French-language interpretations are available

14 November 2018 - 12:34am
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The table below provides descriptors and links for six Interpretations released in January 2013, all as fully translated by us.

These are additions to our set of 684 full-text translations of French-language Rulings, Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers the last 5 3/4 years of releases by the Directorate. These translations are subject to the usual (3 working weeks per month) paywall.

Bundle Date Translated severed letter Summaries under Summary descriptor
2013-01-30 5 October 2012 APFF Roundtable, 2012-0451281C6 F - Usufruit étranger Income Tax Act - Section 248 - Subsection 248(1) - Disposition whether the formation of a usufruct under overseas law triggers a disposition turns on such law
Income Tax Act - Section 248 - Subsection 248(3) French usufruct does not create a trust
2013-01-23 26 November 2012 External T.I. 2012-0432831E5 F - Dépenses - Immeuble locatif Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i) interest on mortgage on personal residence deductible if proceeds used to acquire rental property (until change in use)
Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense major repairs required to be capitalized
22 November 2012 External T.I. 2012-0468941E5 F - TFSA - XXXXXXXXXX employee working outside Canada Income Tax Act - Section 207.01 - Subsection 207.01(1) - Unused TFSA Contribution Room room is not generated while a non-resident
10 December 2012 External T.I. 2011-0429721E5 F - OETC - Employee stock options benefits Income Tax Act - Section 122.3 - Subsection 122.3(1) - Paragraph 122.3(1)(d) s. 7(1)(a) benefit apportioned based on Canadian and overseas duties performed - generally in year options issued
Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(i) s. 7(1)(a) benefit generally relates to duties performed in the grant year
4 December 2012 External T.I. 2012-0470951E5 F - Technical News no. 11 Income Tax Act - 101-110 - Section 105 - Subsection 105(1) no benefit where use of personal-use property of trust extends to an individual related to a trust beneficiary
11 December 2012 External T.I. 2011-0423441E5 F - Options d'achat d'actions et décès Income Tax Act - 101-110 - Section 110 - Subsection 110(1.1) no 110(1)(d) deduction available for deemed s. 7 benefit on death
Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(c) cost to estate of employee stock options determined under s. 69(1)(c)