We have 1400 translations of CRA interpretations going back 12 years

22 February 2021 - 10:29pm
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We have published translations of two CRA interpretation released last week, and a further 6 translations of CRA interpretation released in March and February, 2009. Their descriptors and links appear below.

These are additions to our set of 1400 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 12 years of releases of Interpretations by the Directorate. These translations are subject to the usual (3 working weeks per month) paywall. Next week is the “open” week for March.

Bundle Date Translated severed letter Summaries under Summary descriptor
2021-02-17 19 November 2020 External T.I. 2020-0848111E5 F - Remboursement d'équipement de bureau pour le télétravail Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) aggregate reimbursement during COVID exceeding $500 for teleworking office furniture and computer is taxable benefit
23 June 2020 External T.I. 2020-0848441E5 F - SSUC - Entité déterminée et institution publique Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(c) regional county municipalities are municipalities
Income Tax Act - Section 125.7 - Subsection 125.7(1) - Eligible Entity an entity may be an eligible entity for CEWS purposes if it is not a public institution
2009-03-20 4 March 2009 External T.I. 2009-0306401E5 F - Plafond des affaires Income Tax Act - Section 125 - Subsection 125(5) - Paragraph 125(5)(a) no inappropriate grind of business limit, where a straddling fiscal period, when business limit increased to $400,000 in 2007
2009-02-27 30 January 2009 External T.I. 2008-0287541E5 F - Décès - actions détenues en indivision Income Tax Act - Section 70 - Subsection 70(6) s. 70(6) inapplicable if partition of bequeathed shares between death and distribution to spousal trust
Income Tax Act - Section 248 - Subsection 248(21) block of shares is not a single property, so that partition must occur on a share-by-share basis giving rise to separately-held fractional shares
16 February 2009 External T.I. 2008-0293911E5 F - Application of subsection 55(2). Income Tax Act - Section 55 - Subsection 55(3) - Paragraph 55(3)(a) s. 55(3)(a) most clearly unavailable where Opco repurchases a portion of its commons shares held by Bco, followed by Bco’s purchase of the Opco shares of Aco
2009-02-20 5 February 2009 External T.I. 2008-0302821E5 F - Revenu de biens ou revenu d'entreprise Income Tax Act - Section 129 - Subsection 129(6) carrying on a specified investment business does not preclude the operation of s. 129(6)
2009-02-13 15 January 2009 External T.I. 2008-0272681E5 F - Options d'achat sur devises Income Tax Act - Section 204 - Qualified Investment - Paragraph (d) FX puts and calls are qualified if listed
4 February 2009 External T.I. 2008-0292771E5 F - Régime de congé à traitement différé Income Tax Regulations - Regulation 6801 - Paragraph 6801(a) plan failed to provide: withdrawal must be in employer’s discretion; maximum deferral period of 6 years; a deferral period must precede leave; return to work required