We have translated 6 more CRA interpretations

15 September 2025 - 11:44pm
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We have translated a further 6 CRA interpretations released in March of 2000. Their descriptors and links appear below.

These are additions to our set of 3,316 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 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
2000-03-03 15 February 2000 Internal T.I. 2000-0004477 F - MARIE ET SUBVIENT AUX BESOINS Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(a) less wealthy spouse can provide support (prior to any marriage breakdown)
28 January 2000 Internal T.I. 1999-0006507 F - ALLOCATIONS PERIODIQUES Income Tax Act - Section 60.1 - Subsection 60.1(3) application of s. 60.1(3) to pre-divorce payments
18 February 2000 Internal T.I. 1999-0008977 F - ETABLISSEMENT DOMESTIQUE AUTONOME Income Tax Act - Section 248 - Subsection 248(1) - Self-Contained Domestic Establishment shared basement and interior connecting door were not enough to make one dwelling unit
21 February 2000 Internal T.I. 1999-0012487 F - REER REGLEMENT D'UNE LITIGE Income Tax Act - Section 146 - Subsection 146(8) damages could not be transferred to RRSP to the extent they related to a loss of the annuitant
4 February 2000 Internal T.I. 1999-0012847 F - CII Majore - Fusion Income Tax Act - Section 127 - Subsection 127(10.2) computation of expenditure limit following amalgamation of associated corporations
8 February 2000 Internal T.I. 2000-0003677 F - CHANGEMENT D'EXERCICE Income Tax Act - Section 249.1 - Subsection 249.1(1) - Paragraph 249.1(1)(b) - Subparagraph 249.1(1)(b)(ii) spousal partnership could not change its year end to March 31