We have translated 6 more CRA interpretations

27 October 2025 - 11:42pm
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We have translated a further 6 CRA interpretations released in January of 2000. Their descriptors and links appear below. These are additions to our set of 3,354 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
2000-01-21 10 September 1999 Internal T.I. 9911747 F - ACTIONNAIRES D'UNE SOCIÉTÉ General Concepts - Ownership incorrect disclosure to regulatory body did not affect the ownership of shares of a management services corporation through the two architects’ respective holding companies
1 September 1999 Internal T.I. 9917657 F - REVENU D'INTÉRÊTS ET BFT Income Tax Regulations - Regulation 5202 - Adjusted Business Income refund interest was not active business income
11 January 2000 External T.I. 9933115 F - REER FRAIS D'ADMINISTRATION REMBOURSES Income Tax Act - Section 146 - Subsection 146(1) - Premium reimbursement by annuitant of RRSP admin fee of the trust, is a premium
2000-01-07 26 October 1999 Income Tax Severed Letter 991332B F - CLAUDE DE GARANTIE Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(a) warranty clause does not by itself cause a sales receipt to not be income
18 November 1999 Income Tax Severed Letter 9919576 F - REMISE PARTIELLE - 80 Income Tax Act - Section 248 - Subsection 248(27) ss. 248(7) and 80 applied at the time of agreeing to a partial debt settlement
Income Tax Act - Section 80 - Subsection 80(1) - Forgiven Amount new s. 80 rules now applied to a partial debt forgiveness at the time of the settlement agreement
9 December 1999 Income Tax Severed Letter 9931576 F - AVANTAGES IMPOSABLES - VETEMENTS Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(c) clothing purchased for an employee qualifies as a Class 8 asset acquired for an income-producing purpose