23 February 2001 External T.I. 2001-0066265 F - Salaire différé français -- summary under Property

Before finding that receipt of “deferred salary,” pursuant to a right established by French legislation, as compensation for contribution to the family farm, was proceeds of disposition of a debt giving rise to capital gains taxation, CCRA noted that it was stipulated in the legislation to be a debt right that created a lien in the property of the estate and was further specified to be an asset of the farmer descendant for which he had a right of claim.