Six further translated technical interpretations are available

20 September 2017 - 7:14am
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Full-text translations of the technical interpretation released last week and of five released between July 23, 2014 and July 16, 2014, are listed and briefly described in the table below.

These (and the other translations covering the last 38 months of CRA releases) are subject to the usual (3 working weeks per month) paywall.

Bundle Date Translated severed letter Summaries under Summary descriptor
2017-09-13 21 July 2017 Internal T.I. 2017-0714931I7 F - Retiring allowance - Sick Leave Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance payout of accumulated (non-excess) sick leave credits on termination of employment was a retiring allowance
Income Tax Act - Section 248 - Subsection 248(1) - Death Benefit includes payout on death of accumulated (non-excess) sick leave credits
Income Tax Act - Section 5 - Subsection 5(1) payout on termination of accumulated sick leave credit is employment income to extent otherwise would have been paid at year end
2014-07-23 30 June 2014 External T.I. 2014-0522181E5 F - Legal status of partnership and application of 98(6) Income Tax Act - Section 98 - Subsection 98(6) rollover on dissolution of general partner
2014-07-16 26 June 2014 External T.I. 2014-0523871E5 F - Revenu d'entreprise agricole Income Tax Act - Section 12 - Subsection 12(10.2) government contributions and accrued interest in AgriInvest and Agri-Québec accounts are taxable when withdrawn
Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(p) withdrawals from the AgriStability account are taxable as farm business income
Income Tax Act - Section 248 - Subsection 248(1) - Farming legume germination production as farming
23 June 2014 External T.I. 2014-0528271E5 F - Terrain « adjacent » à la résidence principale Income Tax Act - Section 54 - Principal Residence meaning of immediately contiguous lands
27 June 2014 External T.I. 2014-0527341E5 F - Sociétés publiques aux fins de SPCC Income Tax Act - Section 89 - Subsection 89(1) - Public Corporation Crown corporations not deemed to be public corporations
27 June 2014 External T.I. 2014-0526931E5 F - Vente d'une liste de clients par un employé Income Tax Act - Section 14 - Subsection 14(5) - Eligible Capital Expenditure payment to departing employee for customer list was on capital account
Income Tax Act - Section 6 - Subsection 6(3) - Paragraph 6(3)(e) payment to departing employee for customer list was deemed income under s. 6(3)