We have translated 6 more CRA interpretations
21 October 2025 - 11:31pm
Email this ContentWe have translated a further 6 CRA interpretations released in January of 2000. Their descriptors and links appear below. These are additions to our set of 3,348 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 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 |
|---|---|---|---|
| 2000-01-21 | 4 October 1999 Internal T.I. 9909897 F - MONTANT PENSION DIMINUE TEMPORAIREMENT | Income Tax Act - Section 56.1 - Subsection 56.1(4) - Commencement Day | increased amount was not pursuant to a consent judgment since its dollar quantum was not specified |
| 4 November 1999 Internal T.I. 9912267 F - TRANSFERT CREDIT FRAIS DE SCOLARITÉ | Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(b) | non-resident student who is not a Canadian taxpayer does not generate tuition tax credits | |
| Income Tax Act - Section 248 - Subsection 248(1) - Taxpayer | a taxpayer must be subject to assessment under Part I before being considered for the purposes of an ITA provision | ||
| 11 October 1999 Internal T.I. 9913907 F - COURTIERS D'ASSURANCE-VIE COMMISSIONS | Income Tax Act - Section 3 - Paragraph 3(a) | commission of self-employed sales rep in acquiring insurance for personal coverage is not business income | |
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12 January 2000 Internal T.I. 9918467 F - CORRECTION PARTAGE VS. SOULTE s. 12(1)(x)(iv) application confirmed in 2000-0046180 F
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Income Tax Act - Section 248 - Subsection 248(20) | post-partition assumption by one party of the other’s mortgage was intended to correct an error in the delineation of each’s 50-50 share, and did not entail a disposition | |
| Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) - Subparagraph 12(1)(x)(iv) | compensation for excess mortgage payments (including principal amortization) previously made on partitioned property was s. 12(1)(x)(iv) income | ||
| 16 December 1999 Internal T.I. 9919007 F - PENSION ALIMENTAIRE DATE D'EXECUTION | Income Tax Act - Section 56.1 - Subsection 56.1(4) - Commencement Day | pre-transition day agreement continued to govern the support amounts (no commencement day) | |
| 1 December 1999 Internal T.I. 9919237 F - RENTE VIAGERE-PENSION ALIMENTAIRE | Income Tax Act - Section 56.1 - Subsection 56.1(4) - Support Amount | lump sum support obligation that was required to be satisfied through the purchase of an annuity did not constitute periodic support |