We have translated 6 more CRA interpretations

2 February 2026 - 11:06pm
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We have translated a further 6 CRA interpretations released in November of 1999. Their descriptors and links appear below.

These are additions to our set of 3,471 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 26 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
1999-11-26 1 September 1999 External T.I. 9829805 F - CRISTALLISATION G EN CAP ET DISPOSITION Income Tax Act - Section 248 - Subsection 248(1) - Disposition exchange of shares of a corporation for shares of the same class was not a disposition
14 October 1999 External T.I. 9904465 F - CORP. UTILISEE PAR MEMBRES PROF. LIBERALE Income Tax Act - Section 9 - Nature of Income professional practice can be carried on through professional corporation if permitted by professional governing body
14 October 1999 External T.I. 9910085 F - ASSURANCE-VIE Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account - Paragraph (d) CRA concerns where credit to CDA is not reduced by ACB
18 June 1999 External T.I. 9912755 F - PENSION ALIMENTAIRE Income Tax Act - Section 56.1 - Subsection 56.1(4) - Commencement Day agreement to extend support obligation triggered a commencement day
25 May 1999 External T.I. 9913450 F - CPCMC - CRITÈRES ENTREPRISES PRINCIPALES Income Tax Act - Section 125.4 - Subsection 125.4(1) - Qualified Corporation listing of criteria to be a qualified corporation
Income Tax Regulations - Regulation 1106 - Subsection 1106(1) - Excluded Production - Paragraph (a) - Subparagraph (a)(iii) potential ability to transfer production to Canadian parent
15 October 1999 External T.I. 9921125 F - CRÉATION D'UN LOGO -DON Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts artist’s creation of a logo was a service rather than a transfer of property