21 December 1999 External T.I. 9928755 F - INDEMNITE DE DEPART-DECES -- attach -- Death Benefit
retiring allowance paid after death was death benefit
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
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
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
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
3 December 2009 External T.I. 2009-0347131E5 F - Prestation consécutive au décès -- attach -- Death Benefit
qualifying employee can include a corporate director
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
28 February 2012 External T.I. 2011-0420391E5 F - Prestations au décès -- attach -- Death Benefit
death benefit can be received by a former employee
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
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
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