Further translations of French severed letters are available

19 October 2016 - 12:25am
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The table below links to full-text translations of French technical interpretation that were released last Wednesday and in the week of February 10 and January 27, 2016. They are paywalled in the usual (4-days per week) manner.

Bundle Translated severed letter Summaries under Summary descriptor
2016-10-12 30 June 2016 External T.I. 2015-0583561E5 F - Déduction pour gain en capital - contamination Income Tax Act - Section 248 - Subsection 248(1) - Net Income Stabilization Account Agri-Québec and AgriInvest accounts included
Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Share of the Capital Stock of a Family Farm or Fishing Corporation AgriInvest accounts do not taint family farm or fishing corporations
Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1.1) AgriInvest accounts do not affect qualification of family farm or fishing corporations
2016-02-10 28 January 2016 External T.I. 2015-0617771E5 F - Bump calculation Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(d) - Subparagraph 88(1)(d)(i) future income tax liabilities not treated as obligations to pay an amount
2016-01-27 7 December 2015 External T.I. 2015-0585171E5 F - 7(1)(b) benefit and 110(1.1) election Income Tax Act - 101-110 - Section 110 - Subsection 110(1.1) election not available if employee stock options on Target shares are purchased by the purchaser rather than surrendered to Target