Our severed letter translations go back to December 23, 2015

10 January 2017 - 11:45pm
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We continue to move backwards in providing full-text translations of severed letters. The table below lists translations of the French technical interpretations released on December 23, 2015.

Bundle Date Translated severed letter Summaries under Summary descriptor
2015-12-23 6 August 2015 External. T.I. 2015-0565651E5 F - Reliquat dévolu à une administration municipale Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l) personal benefit rule applies to liquidation right of municipal member
26 August 2015 External. T.I. 2015-0564171E5 F - Paiements d'un RPAC à un Indien Income Tax Act - Section 153 - Subsection 153(1.1) procedure for reduced withholding on pension distributions to status Indian
Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(a) pension distribution to Indian included in income under s. 56(1)(z.3) before excluded under s. 81(1)(a)
30 July 2015 External. T.I. 2014-0552041E5 F - Permis XXXXXXXXXX Income Tax Act - Section 14 - Subsection 14(5) - Eligible Capital Expenditure renewable government licences were ECP, not Class 14
Income Tax Regulations - Schedules - Schedule II - Class 14 renewable government licences were ECP, not Class 14