We have translated 5 more CRA interpretations

7 April 2026 - 12:35am
Email this ContentEmail this Content

We have translated a further 5 CRA interpretations released in July and June of 1999. Their descriptors and links appear below.

These are additions to our set of 3,524 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
1999-07-09 31 March 1999 External T.I. 9903655 F - CCA IMPRIMANTE LASER Income Tax Regulations - Schedules - Schedule II - Class 10 - Paragraph 10(f) laser printer could fall in para. 10(f)
9 June 1999 External T.I. 9828345 F - 2ND ACQUISITION OF LOAN BY NRO Income Tax Act - Section 133 - Subsection 133(8) - Non-Resident-Owned Investment Corporation - Paragraph (d) purchase of loan from the bank was not the making of a loan
1999-06-25 23 June 1999 External T.I. 9830985 F - USUFRUIT VS FIDUCIE AU CONJOINT AVANT 72 Income Tax Act - Section 248 - Subsection 248(3) distinction between usufructs and testamentary trusts under previous version
Income Tax Act - Section 108 - Subsection 108(1) - Pre-1972 Spousal Trust encroachment on the capital that occurred when spouse remarried disqualified the trust from being a "pre-1972 spousal trust"
21 June 1999 Income Tax Severed Letter 9833666 F - ENTENTES DE COMMANDITE - FILM Income Tax Act - Section 125.4 - Subsection 125.4(1) - Assistance amounts received under sponsorship agreements with government departments qualified as the referenced ss. 12(1)(x)(iii) or (iv) amounts
Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) amounts would be described in s. 12(1)(x) even if accounted for by recipient as s. 9 income
23 June 1999 External T.I. 9915485 F - FRAIS RELIÉS À UN PLACEMENT - REER Income Tax Act - Section 146 - Subsection 146(8) RRSP can incur expenses to protect its investments as would a prudent investor