We have translated 6 more CRA interpretations

19 August 2025 - 11:16pm
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We have translated a further 6 CRA interpretations released in April of 2000. Their descriptors and links appear below.

These are additions to our set of 3,290 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 25 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
2000-04-14 29 March 2000 External T.I. 2000-0004315 F - Revenu gagné dans une province Income Tax Regulations - Regulation 402 - Subsection 402(5) exclusion did not extend to certificates of deposit/ exclusion applied to rents from US rental property since it did not appear to be part of the corporation’s investing activity
29 March 2000 Internal T.I. 2000-0006267 F - INSTIT. FINANCIERE VERITABLE CONTROLE Income Tax Act - Section 248 - Subsection 248(1) - Restricted Financial Institution - Paragraph (f) control included ultimate control
28 March 2000 External T.I. 2000-0007445 F - Fusion et paragraphe 13(5.1) Income Tax Act - Section 13 - Subsection 13(5.1) continuity of s. 13(5.1) on amalgamation
29 March 2000 Internal T.I. 2000-0011467 F - DATE D'EXECUTION-PENSION ALIMENTAIRE Income Tax Act - Section 56.1 - Subsection 56.1(4) - Commencement Day - Paragraph (b) - Subparagraph (b)(ii) court ratification of support agreement did not trigger a commencement day
17 January 2000 External T.I. 9911385 F - XXXXXXXXXX Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(a) - Subparagraph 118.5(1)(a)(i) fees paid to a professional organization to take courses in preparation for a certification exam may be eligible
17 January 2000 External T.I. 9914425 F - EXAMEN D'AGREMENT Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(a) fee for a professional certification exam can be considered a tuition fee where the exam is an integral part of the course of study