We have translated 6 more CRA interpretations
25 August 2025 - 11:52pm
Email this ContentWe have translated a further 6 CRA interpretations released in April and March of 2000. Their descriptors and links appear below.
These are additions to our set of 3,296 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 Internal T.I. 2000-0001367 F - PAIEMENT POUR SE LIBERER D'UNE HYPOTHEQUE | Income Tax Act - Section 40 - Subsection 40(1) - Paragraph 40(1)(a) - Subparagraph 40(1)(a)(i) | sum paid on the disposition of a property to be released from the contingent liability on the mortgage that was assumed by the purchaser, was non-deductible |
| Income Tax Act - Section 18 - Subsection 18(9.1) | s. 18(9.1) did not apply to payment to be released from contingent payment obligation on assumed mortgage | ||
| 2000-03-31 | 14 March 2000 External T.I. 1999-0007475 F - REMISE DE DETTE | Income Tax Act - Section 20.1 - Subsection 20.1(1) | pro rata application of s. 20.1(1)(b) where shares acquired with two loans are wholly applied to settle the first loan |
| 22 March 2000 External T.I. 1999-0013995 F - ECHANGE D'ACTIONS | Income Tax Act - Section 7 - Subsection 7(1.5) | s. 7(1.5) exchange of securities is subject to capital gains treatment | |
| Income Tax Act - Section 7 - Subsection 7(1.3) | where only some of the securities exchanged are subject to s. 7, subsequent dispositions out of each pool are pro rata | ||
| 24 March 2000 External T.I. 2000-0002775 F - Revenu gagné dans une province | Income Tax Regulations - Regulation 402 - Subsection 402(5) | interest on non-listed investments not excluded | |
| Income Tax Regulations - Regulation 402 - Subsection 402(3) | gross revenue excludes capital gains and, where from investments, is allocated based on where the investment decisions are made | ||
| 23 March 2000 Internal T.I. 2000-0003277 F - INTERNE ET REP | Income Tax Act - Section 146.02 - Subsection 146.02(1) - Eligible Amount - Paragraph (f) | qualification of a medical intern | |
| Income Tax Act - Section 146.02 - Subsection 146.02(1) - Repayment Period | repayment period for the medical intern began at the start of the third calendar year of his participation period | ||
| 20 March 2000 External T.I. 1999-0005815 F - BIEN DE REMPLACEMENT-DATE DE DISPOSITION | Income Tax Act - Section 44 - Subsection 44(2) - Paragraph 44(2)(a) | disposition for component of destruction where final compensation determined for that component | |
| Income Tax Act - Section 44 - Subsection 44(5) | leasehold interest can be a replacement property to building |