We have translated 6 more CRA interpretations

28 July 2025 - 11:35pm
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We have translated a further 6 CRA interpretations released in May of 2000. Their descriptors and links appear below.

These are additions to our set of 3,268 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 25 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
2000-05-12 19 April 2000 Internal T.I. 2000-0005387 F - DEFINITION DE VEHICULE A MOTEUR Income Tax Act - Section 248 - Subsection 248(1) - Motor Vehicle a snowmobile is not a motor vehicle as it is not constructed specifically for road use
1 May 2000 External T.I. 2000-0008615 F - Fiducie de protection d'actifs Income Tax Act - Section 108 - Subsection 108(1) - Trust - Paragraph (g) all interests in an asset-protection trust were vested indefeasibly
5 May 2000 External T.I. 2000-0008825 F - FRAIS DE GARDE ECOLE SECONDAIRE Income Tax Act - Section 63 - Subsection 63(3) - Child Care Expense costs of meals and of supervised activities, such as extracurricular activities, are not part of child care expenses
26 April 2000 Internal T.I. 2000-0011307 F - Disposition - Avoir minier canadien Income Tax Act - Section 66.4 - Subsection 66.4(2) vendor can continue to take s. 66.4(2) deduction for positive CCOGPE balance if successor corporation rules jointly accessed
17 April 2000 Internal T.I. 2000-0013537 F - FRAIS JURIDIQUES-REDUCTION PENSION ALIM. Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Legal and other Professional Fees legal fees incurred in unsuccessful attempt to maintain child support were deductible
28 April 2000 External T.I. 2000-0020695 F - CREDIT-BAIL Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A Construction Bérou not followed after 1990 – taxpayers generally should follow the legal form of the agreement
General Concepts - Substance CRA generally assumes that the form of the agreement reflects the relationship