5 more translated CRA interpretations are available

20 April 2020 - 11:25pm
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We have published a further 5 translations of CRA interpretations, which were released in October 2010. Their descriptors and links appear below.

These are additions to our set of 1,152 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 9 ½ 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
2010-10-22 28 September 2010 External T.I. 2010-0357141E5 F - Prix de présence et tirages Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) promotional prize as income to employee of third party
Income Tax Act - Section 9 - Nature of Income business income from draw won by brokerage
4 October 2010 External T.I. 2010-0367231E5 F - Convention de partage d'une société de personnes Income Tax Act - 101-110 - Section 103 - Subsection 103(1.1) s. 103(1) or (1.1) could apply to allocation of ordinary income and capital gains on substantially different basis between couple and their corporation
6 October 2010 External T.I. 2008-0302951E5 F - Stagiaires postdoctoraux Income Tax Act - Section 56 - Subsection 56(3) - Paragraph 56(3)(a) - Subparagraph 56(3)(a)(ii) postdoctoral fellows are ineligible for the full scholarship exemption
12 October 2010 External T.I. 2010-0371931E5 F - T5 Information Returns Income Tax Regulations - Regulation 201 - Subsection 201(4) T5 slip should report Reg. 7000 interest and interest coupon payments net of previous accruals thereof
12 October 2010 Internal T.I. 2010-0355761I7 F - PCMC - Dépense courante ou en capital Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense expenditure on Canadian film production can be current expense if it is only of short-term use
Income Tax Regulations - Regulation 1106 - Subsection 1106(1) - Excluded Production - Paragraph (b) - Subparagraph (b)(i) dealing with a currents topic does not render a program a news program