We have translated 6 more CRA interpretations

2 June 2025 - 11:02pm
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We have translated a further 6 CRA interpretations released in August and July of 2000. Their descriptors and links appear below.

These are additions to our set of 3,215 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 24 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
2000-08-04 4 July 2000 Internal T.I. 2000-0022097 F - Allocation de retraite - Nature du versement Income Tax Act - Section 60 - Paragraph 60(n) - Subparagraph 60(n)(iii) obligation to refund part of retiring allowance to employer pursuant to voluntary agreement generated a s. 60(n)(iii) deduction
2000-07-21 6 July 2000 External T.I. 2000-0029765 F - CREDIT TPS Income Tax Act - Section 122.5 - Subsection 122.5(5) - Paragraph 122.5(5)(c) GST credit cannot be paid after death
17 July 2000 External T.I. 2000-0031155 F - Approved Association Income Tax Act - Section 37 - Subsection 37(1) - Paragraph 37(1)(a) - Subparagraph 37(1)(a)(ii) - Clause 37(1)(a)(ii)(A) questions CCRA asks on requests for approval
18 July 2000 External T.I. 2000-0016015 F - REEA - LOCATION ET AUTRES SERVICES Income Tax Act - Section 125 - Subsection 125(7) - Specified Investment Business question of fact whether a corporation’s activity of providing office space and support services was a SIB
14 July 2000 External T.I. 2000-0018725 F - TRANSFER ENTRE CONJOINT Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(ii) not appropriate to comment on an interest-deductibility issue under appeal
5 July 2000 External T.I. 2000-0019085 F - Mesure transitoire Income Tax Act - Section 55 - Subsection 55(5) - Paragraph 55(5)(e) - Subparagraph 55(5)(e)(iv) grandfathering to s. 55(5)(e)(iv) amendment applied where a pre-announcement shareholders’ agreement required shares to be redeemed after that date
General Concepts - Transitional Provisions and Policies a pre-announcement date shareholders’ agreement requiring share redemptions after the announcement date satisfied grandfathering relief for transactions required to be carried out