We have translated 6 more CRA Interpretations

21 September 2020 - 10:35pm
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We have published a further 6 translations of CRA interpretations released in February, 2010. Their descriptors and links appear below.

These are additions to our set of 1,273 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 10 2/3 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
2010-02-19 25 January 2010 Internal T.I. 2009-0338601I7 F - Déclaration de renseignements électronique Income Tax Act - Section 150.1 - Subsection 150.1(4) T183 only required where filer is not the taxpayer
Income Tax Act - Section 162 - Subsection 162(5) - Paragraph 162(5)(a) electronic filer must certify accuracy of filings before allowed access
22 January 2010 Internal T.I. 2009-0346971I7 F - Événement ayant lieu dans un club de golf Income Tax Act - Section 67.1 - Subsection 67.1(2) - Paragraph 67.1(2)(f) 67.1(2)(f) exclusion can apply to meals provided at a golf club
Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(l) - Subparagraph 18(1)(l)(i) “facility” does not include a golf club's dining room, reception rooms, conference rooms, lounges or bar
13 January 2010 Internal T.I. 2009-0334931I7 F - Demande de changement d'exercice Income Tax Act - Section 249.1 - Subsection 249.1(7) floating fiscal year does not require CRA approval/retroactive change to previous year end to reduce s. 85(8) penalty not permitted
Income Tax Act - Section 249.1 - Subsection 249.1(3) requested change to commencement of fiscal period entailed a change to the previous year end
2010-02-12 8 February 2010 External T.I. 2009-0335041E5 F - Résidence principale Income Tax Act - Section 54 - Principal Residence - Paragraph (a) house owned by occupant’s child could not qualify
4 February 2010 External T.I. 2009-0350671E5 F - CIRD - coûts de démolition et de reconstruction Income Tax Act - Section 118.04 - Subsection 118.04(1) - Qualifying Renovation demolishing and rebuilding did not qualify
2010-02-05 18 January 2010 External T.I. 2009-0340431E5 F - REER, exploitation d'une entreprise Income Tax Act - Section 146.2 - Subsection 146.2(6) TFSA or RRSP taxable on income from day-trading