Section 110.2

Administrative Policy

15 January 2013 Ministerial Correspondence 2012-0472351M4 - Lump-sum awarded from Cdn Human Rights Tribunal

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Forms

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Subsection 110.2(1)

Qualifying Amount

See Also

Park v. The Queen, 2012 DTC 1254 [at 3731], 2012 TCC 306

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Words and Phrases
tribunal

Administrative Policy

25 February 2008 External T.I. 2007-0261081E5 F - Ajustements salariaux rétroactifs

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19 January 2015 External T.I. 2014-0547271E5 F - SERP and Lump-Sum Averaging

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Superannuation or Pension Benefit lump sum payment from funded or unfunded SERP is included 146

20 March 2013 Internal T.I. 2013-0480201I7 F - Montants forfaitaires - XXXXXXXXXX

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(3) - Paragraph 6(3)(d) amounts paid to workers in wage-discrimination suit that were in excess of reasonable amount for rights’ violations or non-pecuniary damages would be employment income 182

6 February 2008 Internal T.I. 2008-0265661I7 F - ajustements salariaux rétroactifs

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1 April 2008 External T.I. 2008-0269311E5 F - Ajustements salariaux rétroactifs

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Paragraph (a)

Subparagraph (a)(i)

Administrative Policy

21 August 2020 Internal T.I. 2019-0834911I7 - Qualified Retroactive Lump Sum Payments

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3 March 2011 External T.I. 2010-0381851E5 F - Ajustements salariaux rétroactifs

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 201 - Subsection 201(1) - Paragraph 201(1)(a) interest on retroactive pay awards “is” reported on T5s 87

Specified Portion

Administrative Policy

30 April 2013 External T.I. 2013-0479451E5 F - Paiement forfaitaire rétroactif admissible

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(1) lump sum received respecting wrongful termination of disability payments was reportable on T4A 115

30 October 2012 Internal T.I. 2012-0457941I7 F - Indemnité de départ

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Subsection 110.2(2)

Administrative Policy

12 February 2013 Internal T.I. 2013-0475631I7 - Treatment of Settlement Amounts

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