We have translated 6 more CRA interpretations

25 November 2024 - 11:39pm
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We have translated a further 6 CRA interpretations released in May and April of 2001. Their descriptors and links appear below.

These are additions to our set of 3,011 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 23 ½ 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
2001-05-25 10 May 2001 Internal T.I. 2001-0065827 F - FINES + PENALTIES - INTÉRETS ET PÉNALITÉS Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose criteria of public policy and inevitability in IT-104R2 no longer applicable re fines and penalties/ provincial interest and penalties are non-deductible
Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(t) s. 18(1)(t) enacted for greater certainty
10 May 2001 Internal T.I. 2001-0065737 F - ÉCHANGE DE BIEN - 13(4) Income Tax Act - Section 13 - Subsection 13(4) - Paragraph 13(4)(d) s. 13(4)(d) provides that the recapture which was avoided, is subtracted from the UCC of the replacement property, and does not eliminate class continuity
10 May 2001 Internal T.I. 2001-0065817 F - WEB SITE - SITE INTERNET Income Tax Regulations - Schedules - Schedule II - Class 8 - Paragraph 8(i) general (non-software or computer) capital expenditures on website development generally includible in Class 8(i)
2001-05-11 18 April 2001 External T.I. 2001-0074995 F - Indemnité journalière de grossesse de France Income Tax Act - Section 3 - Paragraph 3(a) French maternity allowances were taxable
27 April 2001 External T.I. 2000-0057055 F - INTERETS/OBLIGATIONS A COUPONS DETACHES Income Tax Regulations - Regulation 7000 - Subsection 7000(2) - Paragraph 7000(2)(b) application of Reg. 7000(2)(b) to acquisition of bond stripped of interest coupons
2001-04-27 17 April 2001 External T.I. 2001-0074915 F - Fonds commun de placement - Disposition Income Tax Act - Section 248 - Subsection 248(1) - Disposition change in taxable account through which MFT units are held does not entail their disposition