We have translated 6 more CRA interpretations

25 May 2026 - 11:46pm
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We have translated a further CRA interpretation released last week and 5 CRA interpretations released in May and April of 1999. Their descriptors and links appear below.

These are additions to our set of 3,574 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 27 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
2026-05-20 4 February 2026 External T.I. 2025-1083931E5 F - Biens exclus - Sous-alinéa 1100(1.13)a)(ii) RIR Income Tax Regulations - Regulation 1100 - Subsection 1100(1.13) - Paragraph 1100(1.13)(a) - Subparagraph 1100(1.13)(a)(ii) elaboration on types of residential-use property that are excluded property
1999-05-14 19 April 1999 External T.I. 9818145 F - AVANTAGES IMPOSABLES - FRAIS DE REPAS Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) taxable benefit when nurses travelling within metro area were reimbursed for meal expenses
27 April 1999 External T.I. 9824425 F - ARTICLE 48.1 V. SOCIETE DE PERSONNES Income Tax Act - Section 48.1 - Subsection 48.1(1) s. 48.1(1) election is unavailable to partnerships
3 May 1999 External T.I. 9828595 F - RÉSIDENCE DES MEMBRES DU CLERGÉ Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(c) clergy member can take the full deduction for a co-owned residence
14 April 1999 Internal T.I. 9831637 F - DAS PAIEMENT À COMITÉ PARITAIRE Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) joint committee rather than employer was responsible for source deductions and T4 reporting where it paid unpaid overtime directly to the employees
1999-04-30 22 April 1999 External T.I. 9823525 F - RISTOURNE D'ASSURANCE-EMPLOI Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) rebate of employer EI premiums was a taxable benefit