We have translated 5 more CRA interpretations

21 April 2026 - 11:21pm
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We have translated a further 5 CRA interpretations released in June of 1999. Their descriptors and links appear below.

These are additions to our set of 3,535 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 26 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
1999-06-25 16 June 1999 Internal T.I. 9820677 F - DÉFINITION DU MOT STRUCTURE Income Tax Regulations - Schedules - Schedule II - Class 1 - Paragraph 1(q) dyke qualified as a structure
23 June 1999 Internal T.I. 9824657 F - ACDI - AIDE PROD. CINÉMATOGRAPHIQUE Income Tax Act - Section 125.4 - Subsection 125.4(3) amounts received from CIDA bifurcated between investment in production, and government assistance
17 June 1999 Internal T.I. 9830837 F - PENSION ALLIMENTAIRE Income Tax Act - Section 56.1 - Subsection 56.1(4) - Commencement Day when payments, following a new temporary order, reverted back to being made in accordance with the older order, the new rules ceased to apply
23 June 1999 Internal T.I. 9909067 F - GAIN SUR RÈGLEMENT DE DETTE - DATE
follow-up in 9919576 F

 Income Tax Act - Section 80 - Subsection 80(1) - Forgiven Amount - Element B - Paragraph B(a) no settlement of debt if partial repayment without novation
18 June 1999 Internal T.I. 9910827 F - ABANDON D'UN CAAF Income Tax Act - Section 248 - Subsection 248(1) - Disposition payment to induce the surrender of Quebec Timber Supply and Forest Management Agreement and related annual permits constituted proceeds of disposition
Income Tax Act - Section 13 - Subsection 13(21) - Timber Resource Property - Paragraph (a) - Subparagraph (a)(ii) Quebec Timber Supply and Forest Management Agreement and related annual permits constituted a timber resource property