Our translations of CRA French-language interpretations now go back 6 years

17 December 2018 - 11:58pm
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The table below provides descriptors and links for 3 Interpretations released in January 2013 and December 2012 (including one 2012 APFF Roundtable item), as well as for 10 of the 2018 APFF Roundtable items released by CRA last week - all as fully translated by us. In October, we provided full-text translations of the CRA written answers and summaries of the questions posed at the two 2018 APFF Roundtables, so that what we are now providing is complete in that there also are full-text translations of the questions posed.

The above items are additions to our set of 721 full-text translations of French-language Rulings, Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers the last 6 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
2018-12-12 5 October 2018 APFF Roundtable Q. 1, 2018-0768721C6 F - Procedure re: refund of excess w/h under Part XIII Income Tax Act - Section 227 - Subsection 227(5) withholding on interest that does not reflect the benefit of a subsequent s. 214(16)(b) designation can be recovered only on a s. 227(5) annual basis
Income Tax Act - Section 214 - Subsection 214(16) - Paragraph 214(16)(b) whether withholding on interest subject to the thin cap rules can take into account a subsequent s. 214(16)(b) designation
5 October 2018 APFF Roundtable Q. 2, 2018-0768901C6 F - Deemed dividend payable to trust beneficiary Income Tax Act - 101-110 - Section 104 - Subsection 104(24) deemed dividend realized by trust is deductible only if made irrevocably payable by the trustees in the year pursuant to trust deed terms
5 October 2018 APFF Roundtable Q. 3, 2018-0768841C6 F - Rollover under 73(1) and gifts to charities Income Tax Act - Section 73 - Subsection 73(1.01) - Paragraph 73(1.01)(c) the terms of an alter ego trust cannot permit charitable gifts before death
5 October 2018 APFF Roundtable Q. 4, 2018-0768891C6 F - Stock Dividend and Safe Income Income Tax Act - Section 55 - Subsection 55(2.3) different effect of stock dividend of high-low preferred shares paid to Holdco and trust shareholders
Income Tax Act - Section 52 - Subsection 52(3) - Paragraph 52(3)(a) different effect of stock dividend of high-low preferred shares paid to trust and corporate shareholders
Income Tax Act - Section 55 - Subsection 55(2.3) shift in safe income to high-low prefs paid as stock dividend
5 October 2018 APFF Roundtable Q. 5, 2018-0768761C6 F - Partage de la déduction accordée aux petites entreprises Income Tax Act - Section 125 - Subsection 125(8) use of personal holding companies precluded assignment
Income Tax Act - Section 125 - Subsection 125(7) - Designated Member - Paragraph (b) - Subparagraph (b)(i) Serviceco met the 3 conditions for being a designated member
5 October 2018 APFF Roundtable Q. 6, 2018-0768771C6 F - Determination for a foreign partnership Income Tax Act - Section 152 - Subsection 152(1.4) CRA cannot make a partnership income or loss determination where the partnership has no T5013 filing obligation
Income Tax Regulations - Regulation 229 - Subsection 229(5) where no T5013 obligation, CRA will assess the partners directly within the s. 152(4) limitations
5 October 2018 APFF Roundtable Q. 7, 2018-0768781C6 F - Avantage en vertu d’un emploi Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) specificity needed re travel amounts paid re sabbatical stint
5 October 2018 APFF Roundtable Q. 8, 2018-0768791C6 F - Frais de repas Income Tax Act - Section 67.1 - Subsection 67.1(1) s. 67.1(1) applies to client portion of restaurant tab even where s. 8(4) applies to employee
Income Tax Act - Section 8 - Subsection 8(4) commissioned employees can deduct only 25% of the restaurant tab when they take out a client in the city
5 October 2018 APFF Roundtable Q. 9, 2018-0768801C6 F - Tax on Split Income Tax Act - Section 120.4 - Subsection 120.4(1) - Excluded Shares - Paragraph (a) - Subparagraph (a)(i) portfolio investment company might qualify as having a business
Income Tax Act - Section 120.4 - Subsection 120.4(1) - Excluded Amount - Paragraph (g) - Subparagraph (g)(i) inactive spouse could receive excluded amount dividends from Holdco if its income was from an active business of reinvesting Opco dividends
5 October 2018 APFF Roundtable Q. 10, 2018-0768811C6 F - Related business and subsection 120.4(1) Income Tax Act - Section 120.4 - Subsection 120.4(1) - Related Business - Paragraph (c) - Subparagraph (c)(i) - Clause (c)(i)(B) beneficial interests in discretionary trusts holding shares of a corporation with a mooted related business must be valued
2013-01-09 30 October 2012 Internal T.I. 2012-0457941I7 F - Indemnité de départ Income Tax Act - 101-110 - Section 110.2 - Subsection 110.2(1) - Specified Portion an award in settlement of severance pay did not relate back to the years in which it accrued
13 June 2012 Internal T.I. 2012-0448961I7 F - Paiements en trop faits par un employeur Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(n) salary mistakenly paid after expiry of sick leave period and then repaid, treated as clerical error rather than s. 8(1)(n) adjustment
Income Tax Act - Section 80.4 - Subsection 80.4(1) grant of extended period for employee to repay overpayment was not a s. 80.4 loan
2012-12-24 5 October 2012 Roundtable, 2012-0454191C6 F - Policy on Facts in a Ruling Request Income Tax Act - Section 152 - Subsection 152(1) CRA is not confined by requested rulings and submitted facts, where it has concerns