Death Benefit

Table of Contents

Administrative Policy

21 July 2017 Internal T.I. 2017-0714931I7 F - Retiring allowance - Sick Leave

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance payout of accumulated (non-excess) sick leave credits on termination of employment was a retiring allowance 165
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) payout on termination of accumulated sick leave credit is employment income to extent otherwise would have been paid at year end 84

14 March 2017 External T.I. 2016-0656101E5 F - Death Benefit

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22 February 2016 External T.I. 2014-0525681E5 - Taxation of inherited pension plan payment

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Superannuation or Pension Benefit pension paid to beneficiary of deceased employee was pension rather than death benefit 294
Tax Topics - Treaties - Income Tax Conventions - Article 18 exclusion re US estate tax 333

13 September 2012 Internal T.I. 2012-0442671I7 F - Dédommagement pour la perte de bénéfices

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) - Subparagraph 6(1)(a)(i) damages received after 2011 by employees of an insolvent company for cancellation of their medical plan have become taxable 318
Tax Topics - Income Tax Act - Section 6 - Subsection 6(3) damages received by former employees of insolvent company for cancellation of their life insurance coverage were received in lieu of remuneration for their employment services 285
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(b) legal fees paid to recover damages for employer cancellation of insurance coverage, and medical plan, qualified and did not qualify, respectively 353

10 May 2012 External T.I. 2012-0435591E5 F - Prestation consécutive au décès

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Words and Phrases
in recognition

28 February 2012 External T.I. 2011-0420391E5 F - Prestations au décès

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21 July 2011 External T.I. 2010-0359171E5 F - Montants forfaitaires - retraités

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(4) amount in lieu of cancelled term life insurance proceeds paid to retired employee included under s. 6(4) or 6((1)(a) 98

3 December 2009 External T.I. 2009-0347131E5 F - Prestation consécutive au décès

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23 March 2009 External T.I. 2008-0293131E5 F - Prestations reçues par une succession

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) amounts received by estate in settlement of deceased’s action for unpaid employment-termination disability were taxable 130
Tax Topics - Income Tax Act - Section 70 - Subsection 70(2) amounts received by estate in settlement of deceased’s action for unpaid disability were rights and things 199

5 March 2009 External T.I. 2008-0279241E5 F - Prestation consécutive au décès

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(j) amount paid to union member could be treated as a refund of union dues with the balance taxable under s. 6(1)(j) 106
Tax Topics - Income Tax Act - Section 70 - Subsection 70(2) lump sum paid to a union member on death could be in satisfaction of a right or thing 193

12 April 1995 External T.I. 9432335 - DEATH BENEFITS

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5 February 1992 T.I. (Tax Window, No. 16, p. 9, ¶1732)

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30 May 1990 T.I. (October 1990 Access Letter, ¶1460)

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