Administrative Policy
15 January 2013 Ministerial Correspondence 2012-0472351M4 - Lump-sum awarded from Cdn Human Rights Tribunal
CRA will apply this rules in ss. 110.2 and 120.31 (which together potentially provide for a lump-sum employment equity payment relating to prior...
Forms
Subsection 110.2(1)
Qualifying Amount
See Also
Park v. The Queen, 2012 DTC 1254 [at 3731], 2012 TCC 306
The taxpayer, a member of the Canadian Forces, made a request for income averaging for a lump-sum payment awarded by the Canadian Forces...
Administrative Policy
19 January 2015 External T.I. 2014-0547271E5 F - SERP and Lump-Sum Averaging
Would the retroactive deferral under ss. 110.2 and 120.31 apply to lump sum payments received from a supplemental employee retirement plan? CRA...
| 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
In discussing the treatment of lump sums paid to federal employees following a finding by the Human Rights Tribunal that a discriminatory practice...
| 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 | 191 |
1 April 2008 External T.I. 2008-0269311E5 F - Ajustements salariaux rétroactifs
Amounts including retroactive salary adjustments, an additional allowance and interest, paid to white collar workers of a City, in order to...
6 February 2008 Internal T.I. 2008-0265661I7 F - ajustements salariaux rétroactifs
Retroactive salary adjustments paid by the Quebec government resulting from the application of the Pay Equity Act regarding the regarding those...
25 February 2008 External T.I. 2007-0261081E5 F - Ajustements salariaux rétroactifs
Following the filing of a grievance, an arbitration award was rendered partially upholding the union's case and granting pay increases. As a...
12 May 2006 Internal T.I. 2006-0184781I7 F - Montant forfaitaire reçu en vertu de 56(1)v)
S. 110.2 did not apply to lump sum workers' compensation payments included in income under s. 56(1)(v), since the definition of qualifying amount...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 122.5 - Subsection 122.5(1) - Adjusted Income | deductibility of s. 56(1)(v) inclusions under s. 110(1)(f) did not detract from inclusion in adjusted income | 36 |
| Tax Topics - Income Tax Act - Section 122.6 - Adjusted Income | lump sum workers' compensation payments were deductible under s. 110(1)(f), but not deductible from adjusted income | 39 |
Paragraph (a)
Subparagraph (a)(i)
Administrative Policy
1 June 2021 Internal T.I. 2020-0858471I7 F - Paiement forfaitaire rétroactif admissible
Regarding whether amounts paid in 2019 by the "Employer" to some of its employees as part of a pay equity settlement could be considered...
21 August 2020 Internal T.I. 2019-0834911I7 - Qualified Retroactive Lump Sum Payments
An employee bargaining unit and the Employer agreed to certain provisions in their collective bargaining process, and the remaining unresolved...
3 March 2011 External T.I. 2010-0381851E5 F - Ajustements salariaux rétroactifs
Pay equity committees composed of employee and employer representatives concluded that no salary adjustment was required under the Québec Pay...
| 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 |
17 October 2002 External T.I. 2002-0130915 F - PAIEMENT FORFAITAIRE RETROACTIF
An agreement was reached between the school board and the teacher (through her union) awarding two additional retroactive payments and entitling...
Paragraph (b)
Administrative Policy
10 July 2006 External T.I. 2005-0153051E5 F - Somme forfaitaire - régime de pension agréé
Regarding the treatment of a lump sum received by the estate of a member of a defined benefit registered pension plan following the settlement of...
Specified Portion
Administrative Policy
30 April 2013 External T.I. 2013-0479451E5 F - Paiement forfaitaire rétroactif admissible
An individual sued his former employer on the basis that the employer had wrongfully terminated the employee’s long term disability benefits. ...
| 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
Employees who were entitled under the collective agreement to severance payment equalling a week's pay for each year of full employment up to...
Subsection 110.2(2)
Administrative Policy
12 February 2013 Internal T.I. 2013-0475631I7 - Treatment of Settlement Amounts
It is contemplated that a lump sum would be paid to the individual plaintiffs in a class action suit in settlement of their allegation that...