We have translated 8 more CRA severed letters

28 July 2026 - 11:28pm
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We have translated a CRA interpretation released last week and two recently released rulings, and also a further 5 CRA interpretations released in March and February of 1999. Their descriptors and links appear below.

These are additions to our set of 3,626 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
2026-07-22 2023 Ruling 2023-0962051R3 F - Entity classification Income Tax Act - Section 248 - Subsection 248(1) - Corporation a French non-trading property company (SCI) is not a corporation
13 May 2026 External T.I. 2024-1033121E5 F - Déduction pour gains en capital et méthode de reco Income Tax Act - Section 110.6 - Subsection 110.6(2.1) earnout gains from QSBCS recognized in a subsequent year benefited from the increased CGD limit in that year
Income Tax Act - Section 110.6 - Subsection 110.6(31) s. 110.6(31) prevented s. 40(1)(a)(ii) gains from accessing increases to the CGD limit
2026-06-24 2024 Ruling 2023-0985741R3 F - 55(3)(a) internal reorganization Income Tax Act - Section 55 - Subsection 55(3) - Paragraph 55(3)(a) spin-off to Newco also controlled by father that will qualify as a family farm corp.
1999-03-05 5 February 1999 External T.I. 9828995 F - 98(6) Income Tax Act - Section 98 - Subsection 98(6) rollover available on transfer of property to second Canadian partnership with no new partners
1999-02-19 10 February 1999 External T.I. 9800905 F - IMPOT DE LA PARTIE IV Income Tax Act - Section 186 - Subsection 186(1) - Paragraph 186(1)(d) s. 186(1)(d) does not permit application of non-capital losses subject to the s. 111(5) restrictions
Income Tax Act - Section 186 - Subsection 186(3) - Subject Corporation Pubco indirectly controlled by an individual was a subject corp
16 February 1999 External T.I. 9806665 F - 252(4) - CONJOINT NE VIVENT PAS ENSEMBLE Income Tax Act - Section 248 - Subsection 248(1) - Common-Law Partner a couple spending all their free time together was insufficient to establish their cohabiting together in a conjugal relationship
11 February 1999 External T.I. 9818525 F - FRAIS DE GARDE D'ENFANTS Income Tax Act - Section 63 - Subsection 63(1) - Paragraph 63(1)(b) lower-income step-parent claimed the deduction
17 February 1999 External T.I. 9819405 F - OSBL - ACTIFS UTILISÉS DANS UNE ENTREPRISE Income Tax Act - Section 248 - Subsection 248(1) - Small Business Corporation assets used in business of related NPO are not used in a business
Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l) ordinary meaning of “business”