We have translated 6 more CRA interpretations
24 June 2024 - 11:38pm
Email this ContentWe have translated a further 6 CRA interpretations released in October of 2001. Their descriptors and links appear below.
These are additions to our set of 2,872 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 22 2/3 years of releases of such items by the Directorate. These translations are subject to our paywall (applicable after the 5th of each month).
| Bundle Date | Translated severed letter | Summaries under | Summary descriptor |
|---|---|---|---|
| 2001-10-26 | 16 November 2001 Internal T.I. 2001-0097587 F - COPRODUCTION-DROIT D'AUTEUR | Income Tax Act - Section 248 - Subsection 248(1) - Disposition | licence to UK co-producer of rights, as copyright co-owner, to exploit its co-ownership rights outside Canada but with the licence back of those rights by the UK partnership licensee of the UK co-producer, did not constitute a copyright disposition |
| Income Tax Regulations - Regulation 1106 - Subsection 1106(12) | description of ruling letter regarding licensing of copyright by qualified corporation to UK co-producer and licence back | ||
| 16 November 2001 Internal T.I. 2001-0099927 F - INTERETS PAYES SUR PRET POUR ORDINATEUR | Income Tax Act - Section 118.62 | interest on loan for the purchase of a microcomputer obtained under the loan guarantee program of the Aide financière aux études did not qualify | |
| 29 October 2001 External T.I. 2000-005230A F - INDEMNITE DE TEMPS DE TRANSPORT | Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(b) | s. 6(6)(b) exception does not apply to compensation for travel time | |
| 30 October 2001 External T.I. 2000-0052765 F - CAISSE D'ENTRAIDE DE DIOCESE | Income Tax Act - Section 248 - Subsection 248(1) - Superannuation or Pension Benefit | amounts voluntarily paid to improve the retirement income of priests who did not have 35 years of service was pension income to them | |
| Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | reimbursements of priests’ dental expenses out of gift fund, and one-off gifts, were not taxable benefits | ||
| 29 October 2001 External T.I. 2001-0075565 F - FRAIS DE SEJOUR ET ALLOCATIONS POUR REPAS | Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(a) | meaning of “temporary nature” and distance test | |
| Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) | meal allowance paid to employees working at least 3 hours of overtime, on an infrequent basis, may be non-taxable | ||
| 2001-10-12 | 30 October 2001 External T.I. 2001-0100555 F - PERTE ET REER | Income Tax Act - Section 40 - Subsection 40(3.3) | suspended loss rule did not apply to sale by individual’s corporation to that individual’s RRSP |
| Income Tax Act - Section 251.1 - Subsection 251.1(1) - Paragraph 251.1(1)(g) | an RRSP was not affiliated with its annuitant prior to s. 251.1(1)(g) |