We have translated 5 more CRA interpretations

16 June 2026 - 12:30am
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We have translated a further 5 CRA interpretations released in April of 1999. Their descriptors and links appear below.

These are additions to our set of 3,590 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 27 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
1999-04-16 31 March 1999 External T.I. 9817045 F - CCA- CANALISATION ÉGOUT ET CONDUITE EAU Income Tax Regulations - Schedules - Schedule II - Class 8 - Paragraph 8(i) water mains and sewer lines included in para. 8(i)
9 April 1999 External T.I. 9902015 F - DEMANDE D'AGRÉMENT Income Tax Act - Section 37 - Subsection 37(1) - Paragraph 37(1)(a) - Subparagraph 37(1)(a)(ii) - Clause 37(1)(a)(ii)(B) general comments/ applicant must be a legal entity
31 March 1999 External T.I. 9906715 F - REVENU IMPOSABLE MODIFIÉ Income Tax Act - Section 127.52 - Subsection 127.52(1) amendment re RPP and RRSP contributions would be processed automatically
6 April 1999 External T.I. 9908355 F - RPDB - ACQUIS IRRÉVOCABLEMENT Income Tax Act - Section 147 - Subsection 147(2) - Paragraph 147(2)(i) - Subparagraph 147(2)(i)(ii) amount irrevocably vests on the day of allocation if 24-month test satisfied
7 April 1999 External T.I. 9815525 F - AVANTAGES DE L'UTILISATION D'UNE AUTOMOBILE Income Tax Act - Section 67.3 s. 67.3 limitation extends to reimbursements of expenses of the employee’s rental car
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(l) s. 6(1)(l) benefit to the extent that the employer reimburses more than the employment-related expenses of the employee’s rental car