Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
MAR 4 1988
SPECIALTY RULINGS DIRECTORATE N.M. Sheerin (613) 957-2135 Payment by former employer pursuant to order of B.C. Council of Human Rights
This is in reply to your memorandum of February 12, 1988, concerning the income tax implications of a payment made by XXXX to a former employee, XXXX pursuant to an order of the B.C. Council of Human Rights.
We note that the taxpayer was successful in her complaint that XXXX refused her continued employment because of a physical disability, contrary to section 8 of the Human Rights Act of British Columbia. The Council ordered the payment of the following amounts:
(a) XXXX as compensation for wages lost by the taxpayer as a result of the contravention; and
(b) XXXX in respect of humiliation and embarrassment.
It is our opinion that the amount described in (a), above, is taxable under subsection 5(1) of the Income Tax Act as income from an office or employment and that the compensation for humiliation and embarrassment is not taxable.
We trust these comments will be of assistance to you.
ORIGINAL SIGNED BY
ROBERT H. JOYCE
for Director Small Business and General Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1988
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1988
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