We have translated 5 more CRA interpretations

23 July 2026 - 1:00am
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We have translated a further 5 CRA interpretations released in March of 1999. Their descriptors and links appear below.

These are additions to our set of 3,618 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
1999-03-19 29 January 1999 External T.I. 9825105 F - EQUIPEMENT ET OUTILLAGE Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(b) computation of capital cost where personal-use tools transferred to a business
1 March 1999 Internal T.I. 9830017 F - 18(12), EST-CE QUE C/T RÉSIDE Income Tax Act - Section 18 - Subsection 18(12) - Paragraph 18(12)(a) taxpayer resided at the bed and breakfast occupied by her on weekends and where her husband lived
27 January 1999 Internal T.I. 9832187 F - UTILISATION DE PERTES - 40(2)G)(II) Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(g) - Subparagraph 40(2)(g)(ii) s. 40(2)(g)(ii) applied to deny shifting of capital loss to a related corporation
1 March 1999 Internal T.I. 9904117 F - OPTION D'ACHAT D'ACTION - 20(1)(E)(II) Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(e) - Subparagraph 20(1)(e)(iv) - Clause Subparagraph 20(1)(e)(iv)(A) amount paid as a risk premium on a bond was therefore on account of the principal amount
1999-03-05 18 February 1999 External T.I. 9902055 F - RAP- CONJOINT DE FAIT SÉPARÉ Income Tax Act - Section 146.01 - Subsection 146.01(1) - Regular Eligible Amount - Paragraph (f) taxpayer could purchase an interest in his ex-spouse’s house which he had occupied when married