Section 122.5

Cases

Lister v. The Queen, 94 DTC 6531, [1994] 2 CTC 365 (FCA)

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Subsection 122.5(1) - Definitions

Adjusted Income

Administrative Policy

12 May 2006 Internal T.I. 2006-0184781I7 F - Montant forfaitaire reçu en vertu de 56(1)v)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 110.2 - Subsection 110.2(1) - Qualifying Amount lump sum workers’ compensation payments were not qualifying amounts 39
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

Qualified Relation

Administrative Policy

19 September 1991 Memorandum (Tax Window, No. 9, p. 12, ¶1463)

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