We have translated 6 more CRA interpretations

3 March 2025 - 11:30pm
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We have translated a further 6 CRA interpretations released in December of 2000. Their descriptors and links appear below.

These are additions to our set of 3,123 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 24 ¼ 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
2000-12-22 6 December 2000 External T.I. 2000-0001345 F - POLICES FONDS DISTINCTS Income Tax Act - Section 138.1 - Subsection 138.1(1) exercise of a guarantee in excess of the premium paid
30 November 2000 External T.I. 2000-0002855 F - Emigration disposition réelle convention Income Tax Act - Section 128.1 - Subsection 128.1(4) - Paragraph 128.1(4)(b) - Subparagraph 128.1(4)(b)(iv) application of s. 128.1(4)(b)(iv) exception to US stock market portfolio
Income Tax Act - Section 220 - Subsection 220(4.5) return of s. 220(4.5) security only when s. 128.1(6) applied
19 September 2000 External T.I. 2000-0018505 F - COMPENSATION DE XXXXXXXXXX Income Tax Act - Section 43 - Subsection 43(1) taxpayer not permitted to treat proceeds from grant of option under expropriation proceeds, exceeding the 20% IT-271R threshold, as equalling the ACB of the property disposed of
15 December 2000 External T.I. 2000-0029125 F - POMPIER VOLONTAIRE Income Tax Act - Section 81 - Subsection 81(4) detailed guidelines on the application of s. 81(4)
29 November 2000 Internal T.I. 2000-0051437 F - PROGRAMME SPRINT Income Tax Act - Section 118.62 S.P.R.I.N.T. loans did not qualify as being made pursuant to a similar provincial statute
6 December 2000 External T.I. 2000-0056385 F - Interactions entre 120.4 et 104(14) Income Tax Act - Section 120.4 - Subsection 120.4(1) - Split Income split income definition does not apply to income allocated to preferred beneficiary that has not been designated as a dividend under s. 104(19)