We have translated 9 more CRA interpretations

31 January 2022 - 10:59pm
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We have published a translation of a CRA interpretation released last week and a further 8 translations of CRA interpretation released in August and July, 2005. Their descriptors and links appear below.

These are additions to our set of 1,907 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 16 ½ years of releases of such items by the Directorate. These translations are subject to the usual (3 working weeks per month) paywall. Next week is the “open” week for February.

Bundle Date Translated severed letter Summaries under Summary descriptor
2022-01-26 26 October 2021 External T.I. 2019-0800111E5 F - Psychothérapeutes du Québec, professionnels de la Income Tax Act - Section 118.4 - Subsection 118.4(2) Quebec psychotherapists added to list of authorized medical practitioners
2005-08-19 3 August 2005 External T.I. 2005-0118891E5 F - REÉÉ - Décès du souscripteur Income Tax Act - Section 146.1 - Subsection 146.1(1) - Subscriber - Paragraph (c) testamentary trust became a successor subscriber
2 August 2005 Internal T.I. 2005-0135701I7 F - Exonération - Indien inscrit Other Legislation/Constitution - Federal - Indian Act - Section 87 being on standby does not constitute the performance of duties of employment
2005-08-05 13 July 2005 External T.I. 2005-0131351E5 F - Séparation des conjoints de fait Income Tax Act - Section 248 - Subsection 248(1) - Common-Law Partner common-law partnership of couple with a child resumed the moment they resumed living together
Income Tax Act - Section 74.5 - Subsection 74.5(3) - Paragraph 74.5(3)(a) attribution resumed when cohabitation resumed
Income Tax Act - Section 74.5 - Subsection 74.5(3) - Paragraph 74.5(3)(b) capital gain is attributed to transferor common-law partner if the property is sold after they resumed their relationship
7 July 2005 External T.I. 2005-0122191E5 F - Erroneous Elections in Statute-barred Years Income Tax Act - Section 85 - Subsection 85(1) - Paragraph 85(1)(c.1) no need to amend the s. 85(1) election where the agreed amount was less than the s. 85(1)(c.1) floor
Income Tax Act - Section 85 - Subsection 85(7) no need to amend the s. 85(1) election where automatic s. 85(1)(c.1) adjustment
Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(19) no need to amend the s. 85(1) election where the agreed amount was less than the s. 85(1)(c.1) floor
2005-07-29 24 June 2005 External T.I. 2004-0109201E5 F - Professions libérales - Travaux en cours Income Tax Act - Section 34 a professional partnership carrying on a secondary non-professional activity may make the election
Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) income from a professional practice includes income from a secondary non-professional activity if the practice is a single business
4 July 2005 External T.I. 2005-0117321E5 F - Sens de l'expression "frais de scolarité" Income Tax Act - Section 118.5 - Subsection 118.5(3) various components of registration fees qualified including additional fees to out-of-province students
Income Tax Act - Section 118.5 - Subsection 118.5(3) - Paragraph 118.5(3)(d) detailed listing of charges subject to s. 118.5(3)(d)
14 July 2005 External T.I. 2005-0129441E5 F - Fiducie réputée Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(o.4) s. 149(1)(o.4) extends to segregated funds
Income Tax Regulations - Regulation 4802 - Subsection 4802(1.1) a deemed trust under s. 138.1(1)(a) could be a master trust if the conditions in Reg. 5001 are satisfied
19 July 2005 External T.I. 2005-0140871E5 F - Régime de pension étranger Income Tax Act - Section 60 - Paragraph 60(j) s. 60(j) deduction available for transfer from Swiss pension plan to RRSP