We have translated 6 more CRA interpretations

31 March 2025 - 11:53pm
Email this ContentEmail this Content

We have translated a further 6 CRA interpretations released in November of 2000. Their descriptors and links appear below.

These are additions to our set of 3,151 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 1/3 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
2000-11-24 3 November 2000 External T.I. 2000-0047535 F - CHNT USAGE-UN IMMEUBLE Income Tax Act - Section 45 - Subsection 45(1) - Paragraph 45(1)(a) building of the taxpayer with 4 units treated as 4 separate properties for purposes of the change-in-use rules
Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(b) - Subparagraph 13(7)(b)(ii) - Clause 13(7)(b)(ii)(B) change in use of unit in 4-plex from personal to rental and vice versa
31 October 2000 Internal T.I. 2000-0048427 F - PENSION ALIMENTAIRE-ARRERAGES Income Tax Act - Section 56.1 - Subsection 56.1(4) - Support Amount amount of support can be payable under a court order although the amount paid is less
10 November 2000 External T.I. 1999-0008335 F - inclusion revenu exonéré - convention fiscale Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(a) requirement to include a treaty-exempt receipt in income
9 November 2000 External T.I. 2000-0038955 F - CLAUSE DE CAPACITE DE GAIN Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(g) ascertaining 5-year earnout period / meaning of “calculated with certainty”
7 November 2000 External T.I. 2000-0040615 F - OPTIONS ET CLAUSE DE CAPACITE DE GAIN Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(g) IT-426 cost-recovery method not available where earnout is embedded in the variable proceeds received for the granting of a share-sale option with nominal exercise price
Income Tax Act - Section 49 - Subsection 49(1) granting of earnout option may require full recognition under s. 49(1) on grant date/ legal form of option v. share sale generally followed
7 November 2000 External T.I. 2000-0041815 F - ALLOC. POUR FRAIS DE DEPLACEMENT Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(x) payment of fixed allowance for travel falling within a specified kilometers range did not satisfy s. 6(1)(b)(x)