We have translated over 1600 CRA Interpretations

28 June 2021 - 11:53pm
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We have published a further 10 translations of CRA interpretation released in November, 2007, as well as an interpretation released last week. Their descriptors and links appear below.

These are additions to our set of 1,602 full-text translations of French-language severed letters (mostly, Roundtable items and Technical Interpretations) of the Income Tax Rulings Directorate, which covers all of the last 13 ½ 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 July.

Bundle Date Translated severed letter Summaries under Summary descriptor
2021-06-23 4 February 2021 Internal T.I. 2020-0872991I7 F - Revenu d'emploi d'un Indien en travail à domicile Other Legislation/Constitution - Federal - Indian Act - Section 87 Indian working from home office on reserve during COVID generated exempt employment income4 February 2021 External T.I. 2020-0875231E5 F is similar
2007-11-30 22 November 2007 External T.I. 2007-0226001E5 F - Jugement de divorce - Montant forfaitaire Income Tax Act - Section 60 - Paragraph 60(b) lump sum paid by ex-spouse’s corporation could not be maintenance
23 November 2007 Internal T.I. 2007-0258051I7 F - REÉR - Hypothèque légale Income Tax Act - Section 146 - Subsection 146(2) - Paragraph 146(2)(c.3) - Subparagraph 146(2)(c.3)(ii) tax debtor can pledge his RRSP to CRA without triggering an income inclusion under s. 146(12)
2007-11-23 14 November 2007 External T.I. 2007-0245631E5 F - Retenue à la source -employé à l'étranger Income Tax Act - Section 115 - Subsection 115(2) - Paragraph 115(2)(c) employment for Canadian employer exercised in France and not exempt from French tax was not deemed to be exercised in Canada
Income Tax Regulations - Regulation 104 - Subsection 104(2) no source deductions required of Canadian employer for employee exercising duties in France
6 November 2007 Internal T.I. 2005-0152091I7 F - Frais de déplacement - activité de divertissement Income Tax Act - Section 67.1 - Subsection 67.1(1) cost of transporting independent sales reps from an event was “in respect of … entertainment”
2007-11-16 8 November 2007 External T.I. 2006-0181621E5 F - Article 67.1 - Frais de transport et de logement Income Tax Act - Section 67.1 - Subsection 67.1(1) costs of transporting customers to an entertaining event and of their accommodation were “in respect of … entertainment”
2007-11-09 28 August 2007 External T.I. 2006-0190971E5 F - Gain et perte sur change étranger Income Tax Act - Section 39 - Subsection 39(2) trader in US shares realized FX gains or losses as USD payables settled and on transfers in and out of USD cash account
29 September 2007 External T.I. 2006-0204361E5 F - Gain et perte sur change étranger Income Tax Act - Section 261 - Subsection 261(2) - Paragraph 261(2)(b) FX gains or losses are realized when funds in a U.S.-dollar account are applied to purchase U.S. securities
6 November 2007 External T.I. 2007-0227241E5 F - Crédit de taxe sur le capital - moment Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose Quebec capital tax before credit deduction is deductible in computing income
6 November 2007 External T.I. 2007-0234681E5 F - Crédit de taxe sur le capital - moment Income Tax Act - Section 13 - Subsection 13(7.1) - Paragraph 13(7.1)(f) Quebec capital tax credit is receivable at end of taxation year
2007-11-02 10 October 2007 External T.I. 2007-0249251E5 F - Utilization of Losses - Acquisition of control Income Tax Act - Section 111 - Subsection 111(5) - Paragraph 111(5)(a) - Subparagraph 111(5)(a)(i) an interruption of activity severs one business into two