We have translated 6 more CRA interpretations

12 March 2026 - 12:21am
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We have translated a further 6 CRA interpretations released yesterday and in September and August of 1999. Their descriptors and links appear below.

These are additions to our set of 3,501 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 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
2026-03-11 15 December 2025 External T.I. 2025-1062551E5 F - Relevant Group Entity Income Tax Act - Section 84.1 - Subsection 84.1(2.31) - Paragraph 84.1(2.31)(c) - Subparagraph 84.1(2.31)(c)(iii) the s. 129(6) income recharacterization rule is not relevant to whether a corporation carries on an active business for purposes of being a relevant group entity
Income Tax Act - Section 256 - Subsection 256(5.1) being the lessor to the subject corporation likely does not signify de facto control
1999-09-03 23 August 1999 External T.I. 9922205 F - REGIME D'ACCESSION A LA PROPRIETE Income Tax Act - Section 146.01 - Subsection 146.01(1) - Regular Eligible Amount - Paragraph (e) question of fact whether a temporary housing unit was a principal place of residence
1999-08-20 6 August 1999 External T.I. 9831115 F - PRODUIT DE DISPOSITION BIA - RÉDUCTION Income Tax Act - Section 14 - Subsection 14(5) - Cumulative Eligible Capital - Variable E maximum amount of variable proceeds was included under E(a)
4 August 1999 External T.I. 9908235 F - PARAGRAPHE 112(3.2) - REGLE TRANSITOIRE Income Tax Act - Section 112 - Subsection 112(3.2) correspondence with insurance company could demonstrate main purpose of policy
9 August 1999 External T.I. 9915645 F - PARAGRAPHES 104(13.1) ET 112(3.2) Income Tax Act - Section 112 - Subsectiom 112(3.32) for s. 112(3.32) to apply, an individual must receive the taxable dividends from a direct beneficiary of the trust
28 July 1999 External T.I. 9920535 F - FRAIS JUDICIAIRES Income Tax Act - Section 60 - Paragraph 60(o.1) accountant’s fee for advice on retiring allowance is non-deductible
Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(h) personal financial planning services are not deductible