Lewis, "The Taxation of Structured Settlements", British Tax Review, 1994, No. 1, p. 19

Summary Under
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(c)

A discussion of authorities supporting the position of Inland Revenue that the full amount of payments under a structured settlement are installers of capital and not income.

Summary Under
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c)

A discussion of authorities supporting the position of Inland Revenue that the full amount of payments under a structured settlement are instalments of capital and not income.

Summary Under
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business

A discussion of authorities supporting the position of Inland Revenue that the full amount of payments under a structured settlement are installers of capital and not income.

Summary Under
Tax Topics - Income Tax Act - Section 9 - Expense Reimbursement

A discussion of authorities supporting the position of Inland Revenue that the full amount of payments under a structured settlement are installers of capital and not income.