Section 122.5

Locations of other summaries		Wordcount
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1)		67

Subsection 122.5(1) - Definitions

Lump sum workers' compensation payments included in income under s. 56(1)(v) were also included in adjusted income for GSTC purposes...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - 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

Where individuals indicate that there has been a breakdown of their marriage or other conjugal relationship, RC is inclined to accept their word...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 122.2 - Paragraph 122.2(2)(b)		34

Where a taxpayer claimed a non-capital loss for a statute-barred year so that his GSTC was eliminated because his net income was reduced to nil...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4)	where a taxpayer claims a non-capital loss for a statute-barred year so that his GSTC is eliminated, CCRA cannot recover the overpaid GSTC	299

CCRA stated:

[P]aragraph 122.5(5)(c) provides that no amount shall be deemed to be paid during a month specified following that of the death of an...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.