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Canadian tax interpretations and transactional implications
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ATR-40 (18 March 1991) "Structured Settlements"
ATR-40 (18 March 1991) "Structured Settlements"
Policy Tabs
Summaries
Summaries
Summary Under
Tax Topics - Income Tax Act - Section 3
Description of the non-taxable receipt of periodic payments for damages in a personal injury case.
Summary Under
Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(d)
Summary Under
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business
Description of the non-taxable receipt of periodic payments for damages in a personal injury case.
Summary Under
Tax Topics - Income Tax Act - Section 9 - Expense Reimbursement
Description of the non-taxable receipt of periodic payments for damages in a personal injury case.
