5 more translated CRA interpretations are available

18 September 2019 - 1:02am
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We have published a further 5 translations of CRA interpretations released in October and September, 2011. Their descriptors and links appear below.

These are additions to our set of 962 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 7 3/4 years of releases of Interpretations 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
2011-10-28 30 September 2011 Internal T.I. 2011-0393171I7 F - Representation or other special allowances Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(iii) foreign service premium received by armed forces member so qualified
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) no benefit for excess of rent allowance over cost of comparable Cdn location or where higher class of accommodation is for security reasons
2011-10-21 22 September 2011 External T.I. 2011-0403991E5 F - Crédit d'impôt pour études Income Tax Act - Section 118.6 - Subsection 118.6(1) - Qualifying Educational Program program means program of study, not individual course
2011-09-30 22 September 2011 External T.I. 2011-0394961E5 F - Droits ou biens Income Tax Act - Section 70 - Subsection 70(3) s. 70(3) cannot apply iteratively to artist’s inventory
21 September 2011 External T.I. 2010-0375361E5 F - Liquidation d'une coopérative agricole Income Tax Act - Section 84 - Subsection 84(2) s. 84(2) applied to winding-up of cooperartive
19 September 2011 External T.I. 2011-0410411E5 F - Attribution - Transfers to Corporations Income Tax Act - Section 74.4 - Subsection 74.4(2) s. 74.4(2) did not apply to the creation of a corporate asset protection structure