21 December 1999 External T.I. 9928755 F - INDEMNITE DE DEPART-DECES -- attach -- Death Benefit retiring allowance paid after death was death benefit Read more about 21 December 1999 External T.I. 9928755 F - INDEMNITE DE DEPART-DECES -- attach -- Death Benefit
28 November 2001 External T.I. 2001-0104285 F - PRESTATION CONSECUTIVE AU DECES -- attach -- Death Benefit death benefit paid to widow is not income Read more about 28 November 2001 External T.I. 2001-0104285 F - PRESTATION CONSECUTIVE AU DECES -- attach -- Death Benefit
20 June 2002 External T.I. 2002-0140895 F - PRESTATION AU DECES -- attach -- Death Benefit amount was not a taxable death benefit and was in substance insurance proceeds Read more about 20 June 2002 External T.I. 2002-0140895 F - PRESTATION AU DECES -- attach -- Death Benefit
5 March 2009 External T.I. 2008-0279241E5 F - Prestation consécutive au décès -- attach -- Death Benefit benefit paid on union member’s death could not be a death benefit (no employer-employee relationship Read more about 5 March 2009 External T.I. 2008-0279241E5 F - Prestation consécutive au décès -- attach -- Death Benefit
23 March 2009 External T.I. 2008-0293131E5 F - Prestations reçues par une succession -- attach -- Death Benefit survivor benefit in settlement of rights under a wage loss replacement plan could be a death benefit Read more about 23 March 2009 External T.I. 2008-0293131E5 F - Prestations reçues par une succession -- attach -- Death Benefit
3 December 2009 External T.I. 2009-0347131E5 F - Prestation consécutive au décès -- attach -- Death Benefit qualifying employee can include a corporate director Read more about 3 December 2009 External T.I. 2009-0347131E5 F - Prestation consécutive au décès -- attach -- Death Benefit
21 July 2011 External T.I. 2010-0359171E5 F - Montants forfaitaires - retraités -- attach -- Death Benefit payment in lieu of cancelled term life insurance policy made to employee’s estate is death benefit – but s. 6(4) or 6((1)(a) income if paid before retired employee’s death Read more about 21 July 2011 External T.I. 2010-0359171E5 F - Montants forfaitaires - retraités -- attach -- Death Benefit
28 February 2012 External T.I. 2011-0420391E5 F - Prestations au décès -- attach -- Death Benefit death benefit can be received by a former employee Read more about 28 February 2012 External T.I. 2011-0420391E5 F - Prestations au décès -- attach -- Death Benefit
10 May 2012 External T.I. 2012-0435591E5 F - Prestation consécutive au décès -- attach -- Death Benefit passage of time between end of employment and benefit on death may affect whether it is in “recognition” of employment Read more about 10 May 2012 External T.I. 2012-0435591E5 F - Prestation consécutive au décès -- attach -- Death Benefit
13 September 2012 Internal T.I. 2012-0442671I7 F - Dédommagement pour la perte de bénéfices -- attach -- Death Benefit damages received for loss of life insurance coverage were not rendered a death benefit under the surrogatum principle Read more about 13 September 2012 Internal T.I. 2012-0442671I7 F - Dédommagement pour la perte de bénéfices -- attach -- Death Benefit