Principal Issues: Do paragraphs 81(1)(g.1) and (g.2) apply to income earned on an amount paid under a structured settlement for a personal injury award?
Position: If a claimant could not make full use of a structured settlement payment and chose to invest, paragraphs 81(1)(g.1) and 81(1)(g.2) of the Act, as applicable, could apply.
Reasons: The legislation.