Retiring Allowance

whether transfer between two companies entails termination of employment turns on whether they are affiliated/ ordinary meaning of affiliated

amount not non-taxable where no allocation in settlement agreement/ deference to T4 slip

retiring allowance paid to beneficiary of deceased employee is a death benefit

non-taxable damages for harassment

the principal shareholder continues as an officer, he is not considered to have retired, even if the corporation's business has been sold

amounts treated by employer as remuneration for CPP and EI purposes generally will not be retiring allowances

a lump sum amount paid in satisfaction of salary insurance benefits could not be transmuted into a retiring allowance

payment in lieu of reasonable notice was s. 5 employment income

damages received for terminated bonus arrangement and stock option plan were a retiring allowance

exclusion for replacement employment at an alleged affiliated employer was not applied