We have translated 5 more CRA interpretations

8 July 2026 - 11:42pm
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We have translated a further 5 CRA interpretations released in April of 1999. Their descriptors and links appear below.

These are additions to our set of 3,605 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
1999-04-02 12 February 1999 External T.I. 9822065 F - PRIMES D'ASSURANCE VIE - AVANTAGE IMPOSABLE Income Tax Regulations - Regulation 2700 - Subsection 2700(1) taxable benefits must be calculated separately for each premium category
17 March 1999 External T.I. 9833605 F - COMPTE DE DIVIDENDES EN CAPITAL Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account - Paragraph (d) life insurance proceeds paid to creditor were not added to debtor’s CDA
16 March 1999 External T.I. 9904765 F - FONDS RÉSERVÉ GARANTIE Income Tax Act - Section 138.1 - Subsection 138.1(1) effect of insurer guarantee of segregated fund performance
19 March 1999 External T.I. 9905095 F - ASSURANCE VIE ET CDC Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account - Paragraph (d) CDA addition to borrower where life insurance proceeds paid to creditor
Income Tax Act - Section 80 - Subsection 80(1) - Forgiven Amount no debt forgiveness where debt of debtor paying the premiums on a policy is extinguished with the policy proceeds
17 March 1999 External T.I. 9906205 F - REER SUITE AU DÉCÈS Income Tax Act - Section 146 - Subsection 146(8.8) loss in RRSP investments’ value after annuitant’s death does not reduce the s. 146(8.8) inclusion