Section 110.2

Administrative Policy

15 January 2013 Ministerial Correspondence 2012-0472351M4 - Lump-sum awarded from Cdn Human Rights Tribunal

CRA will apply this rules in ss. 110.2 and 120.31 (which together potentially provide for a lump-sum employment equity payment relating to prior...

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Forms

Subsection 110.2(1)

Qualifying Amount

See Also

Park v. The Queen, 2012 DTC 1254 [at 3731], 2012 TCC 306

The taxpayer, a member of the Canadian Forces, made a request for income averaging for a lump-sum payment awarded by the Canadian Forces...

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Words and Phrases
tribunal

Administrative Policy

19 January 2015 External T.I. 2014-0547271E5 F - SERP and Lump-Sum Averaging

Would the retroactive deferral under ss. 110.2 and 120.31 apply to lump sum payments received from a supplemental employee retirement plan? CRA...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Superannuation or Pension Benefit lump sum payment from funded or unfunded SERP is included 146

20 March 2013 Internal T.I. 2013-0480201I7 F - Montants forfaitaires - XXXXXXXXXX

In discussing the treatment of lump sums paid to federal employees following a finding by the Human Rights Tribunal that a discriminatory practice...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(3) - Paragraph 6(3)(d) amounts paid to workers in wage-discrimination suit that were in excess of reasonable amount for rights’ violations or non-pecuniary damages would be employment income 191

1 April 2008 External T.I. 2008-0269311E5 F - Ajustements salariaux rétroactifs

Amounts including retroactive salary adjustments, an additional allowance and interest, paid to white collar workers of a City, in order to...

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6 February 2008 Internal T.I. 2008-0265661I7 F - ajustements salariaux rétroactifs

Retroactive salary adjustments paid by the Quebec government resulting from the application of the Pay Equity Act regarding the regarding those...

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25 February 2008 External T.I. 2007-0261081E5 F - Ajustements salariaux rétroactifs

Following the filing of a grievance, an arbitration award was rendered partially upholding the union's case and granting pay increases. As a...

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12 May 2006 Internal T.I. 2006-0184781I7 F - Montant forfaitaire reçu en vertu de 56(1)v)

S. 110.2 did not apply to lump sum workers' compensation payments included in income under s. 56(1)(v), since the definition of qualifying amount...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 122.5 - Subsection 122.5(1) - Adjusted Income deductibility of s. 56(1)(v) inclusions under s. 110(1)(f) did not detract from inclusion in adjusted income 36
Tax Topics - Income Tax Act - Section 122.6 - Adjusted Income lump sum workers' compensation payments were deductible under s. 110(1)(f), but not deductible from adjusted income 39

Paragraph (a)

Subparagraph (a)(i)

Administrative Policy

1 June 2021 Internal T.I. 2020-0858471I7 F - Paiement forfaitaire rétroactif admissible

Regarding whether amounts paid in 2019 by the "Employer" to some of its employees as part of a pay equity settlement could be considered...

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21 August 2020 Internal T.I. 2019-0834911I7 - Qualified Retroactive Lump Sum Payments

An employee bargaining unit and the Employer agreed to certain provisions in their collective bargaining process, and the remaining unresolved...

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3 March 2011 External T.I. 2010-0381851E5 F - Ajustements salariaux rétroactifs

Pay equity committees composed of employee and employer representatives concluded that no salary adjustment was required under the Québec Pay...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 201 - Subsection 201(1) - Paragraph 201(1)(a) interest on retroactive pay awards “is” reported on T5s 87

17 October 2002 External T.I. 2002-0130915 F - PAIEMENT FORFAITAIRE RETROACTIF

An agreement was reached between the school board and the teacher (through her union) awarding two additional retroactive payments and entitling...

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Paragraph (b)

Administrative Policy

10 July 2006 External T.I. 2005-0153051E5 F - Somme forfaitaire - régime de pension agréé

Regarding the treatment of a lump sum received by the estate of a member of a defined benefit registered pension plan following the settlement of...

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Specified Portion

Administrative Policy

30 April 2013 External T.I. 2013-0479451E5 F - Paiement forfaitaire rétroactif admissible

An individual sued his former employer on the basis that the employer had wrongfully terminated the employee’s long term disability benefits. ...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(1) lump sum received respecting wrongful termination of disability payments was reportable on T4A 115

30 October 2012 Internal T.I. 2012-0457941I7 F - Indemnité de départ

Employees who were entitled under the collective agreement to severance payment equalling a week's pay for each year of full employment up to...

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Subsection 110.2(2)

Administrative Policy

12 February 2013 Internal T.I. 2013-0475631I7 - Treatment of Settlement Amounts

It is contemplated that a lump sum would be paid to the individual plaintiffs in a class action suit in settlement of their allegation that...

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