Retiring Allowance

Cases

Freitas v. The Queen, 2017 TCC 46 (Informal Procedure), rev'd in part 2018 FCA 110

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Canada Pension Plan - Section 14 ITA s. 96(1.1) allocation of professional income was included 113

Forest v. Canada, 2008 DTC 6506, 2007 FCA 362

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Merrins v. The Queen, 94 DTC 6669 (FCTD)

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The Queen v. Albino, 94 DTC 6071 (FCTD)

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Paquin v. The Queen, 90 DTC 6663 (FCTD)

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Lorenzen v. The Queen, 81 DTC 5251, [1981] CTC 377 (FCTD)

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Girouard v. The Queen, 80 DTC 6205, [1980] CTC 284 (FCA)

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Choquette v. The Queen, 74 DTC 6563 (FCTD)

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See Also

Moorthy v Revenue and Customs, [2018] EWCA Civ 847

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Words and Phrases
injury

Abenaim v. The Queen, 2017 CCI 223

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 3 - Business Source/Reasonable Expectation of Profit oppression damages were non-taxable 107

Girard v. Agence du revenu du Québec, 2017 QCCQ 3245

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Robinson v. Québec (Sous-ministre du Revenu), 2010 QCCQ 6481

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Saardi v. The Queen, 99 DTC 767 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) 48

Tremblay v. The Queen, 2009 DTC 1558, 2009 TCC 437

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Dunphy v. The Queen, 2010 DTC 1028 [at 2671], 2009 TCC 619 (Informal Procedure)

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Rae v. The Queen, 2010 DTC 1107 [at 3044], 2010 TCC 130

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Schewe v. The Queen, 2010 DTC 1056 [at 2810], 2010 TCC 47

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Wedge v. The Queen, 2005 DTC 1213, 2005 TCC 480

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Ahmad v. The Queen, 2002 DTC 2065 (TCC)

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Fostey v. The Queen, 99 DTC 1004 (TCC)

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Anderson v. The Queen, 98 DTC 1190 (TCC)

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Blaker v. The Queen, 93 DTC 1025 (TCC)

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Niles v. MNR, 91 DTC 806 (TCC)

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Merrins v. MNR, 91 DTC 699 (TCC)

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Crighton v. MNR, 91 DTC 511 (TCC)

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Serafini v. MNR, 89 DTC 653 (TCC)

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Harel v. Deputy Minister of Revenue (Quebec), 77 DTC 5438, [1977] CTC 441, [1978] 1 S.C.R. 851

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Administrative Policy

29 February 2012 External T.I. 2011-0431131E5 F - Sommes versées en règlement d'un grief

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) damages on retroactive reinstatement are taxable 69
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(j.1) - Subparagraph 60(j.1)(v) previous employment years of service included if bought back 139
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(j.1) - Subparagraph 60(j.1)(ii)(B) employer contributions vest for each year bought back by an employee 115

28 July 2017 External T.I. 2017-0685961E5 - Taxation of Settlement Amounts

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(3) - Paragraph 6(3)(b) settlement amounts paid after repudiation of post-retirement health benefits were deemed employment income 222
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) amounts received in settlement of employment grievances to be s. 5 income on general principles 203

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) - Death Benefit includes payout on death of accumulated (non-excess) sick leave credits 178
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 82

6 June 2016 Internal T.I. 2015-0590411I7 F - Revenu d’emploi ou allocation de retraite

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) "salary" paid after notice period was retiring allowance 203

S2-F1-C2 - Retiring Allowances

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27 January 2016 External T.I. 2015-0599581E5 - Taxation of a lump-sum from a former employer

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7 August 2014 External T.I. 2014-0521901E5 - Damages in settlement of grievances

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30 April 2013 External T.I. 2013-0479461E5 F - Sommes versées dans le cadre d règlement à l'amiable

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21 March 2013 External T.I. 2012-0467221E5 - Retiring allowance converted to ELHT contribution

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1998 Revenue Canada Paper 9824890

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) 10

1997 Ruling 970913

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8 October 1996 T.I. 962701 (C.T.O. "Loss of Employment, Mental Distress, Damages")

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Income Tax Technical News, No. 7, 21 February 1996 (cancelled)

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3 August 1995 Memorandum 952001 (C.T.O. "Retiring Allowance and Return to Same Employer")

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4 July 1995 External T.I. 5-951675 -

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15 June 1995 T.I. 950837 (C.T.O. "Fringe Benefits and Retiring Allowance")

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3 April 1995 External T.I. 5-950327 -

9 February 1995 Memorandum 941852 (C.T.O. "Damages for Employment and Related Human Right Violation")

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1 November 1994 External T.I. 5-942603 -

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11 October 1994 Memorandum 941816 (C.T.O. "Ex Gratia Payment")

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13 September 1994 External T.I. 5-941977 -

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28 June 1994 External T.I. 5-941324 -

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24 June 1994 T.I. Memorandum 941610 (C.T.O. "Workforce Reduction Payment")

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22 June 1994 External T.I. 5-941274 -

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12 May 1994 Institute of Chartered Accountants of Alberta Round Table, Q. 12, File No. 940969 (C.T.O. "Retiring Allowance Pay in Lieu of Notice")

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1 March 1994 T.I. 94022 (C.T.O. "H.A.A. 7278-1 Retiring Allowance Return to Employment")

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8 March 1994 External T.I. 5-940008 -

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17 February 1994 External T.I. 5-940052 -

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8 February 1994 Memorandum 933720 (H.A.A. 4749-3) (C.T.O. "Retiring Allowance on Transfer within School")

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93 C.R. - Q. 34

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7 December 1993 External T.I. 5-933397 -

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19 November 1993 External T.I. 5-932508 -

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5 July 1993 Memorandum (Tax Window, No. 33, p. 8, ¶2643)

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10 June 1993 Memorandum (Tax Window, No. 32, p. 4, ¶2594)

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4 June 1993 Memorandum (Tax Window, No. 32, p. 9, ¶2602)

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17 May 1993 Memorandum (Tax Window, No. 31, p. 1, ¶2507)

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28 April 1993 Memorandum 931202 (C.T.O. "Employment Standards Act (Ontario) (ESA) Retiring Allowances")

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9 March 1993 T.I. (Tax Window, no. 29, p. 21, ¶2458)

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12 January 1993 T.I. (Tax Window, No. 20, p. 16, ¶2385)

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12 November 1992, T.I. 911850 (September 1993 Access Letter, p. 413, ¶C56-251)

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12 August 1992 External T.I. 5-921978 -

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8 April 1992 T.I. (Tax Window, No. 18, p. 19, ¶1844)

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5 February 1992 Internal T.I. 7-920092 -

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5 February 1992 T.I. (January - February 1993 Access Letter, p 36, ¶C248-123)

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22 January 1992 T.I. (Tax Window, No. 15, p. 5, ¶1707)

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10 June 1991 Memorandum (Tax Window, No. 4, p. 27, ¶1287)

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90 C.R. - Q4

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23 April 1990 T.I. (September 1990 Access Letter, ¶1436)

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18 October 89 T.I. (March 1990 Access Letter, ¶1156)

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89 C.R. - Q.50

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86 C.R. - Q.52

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84 C.R. - Q.20

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84 C.R. - Q.23

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IT-337R2 "Retiring Allowances"

Articles

Brown, "Revisiting the Tax Treatment of Settlement Amounts: Recent Developments", Taxation of Executive Compensation and Retirement, Vol. 8, No. 6, February 1997, p. 243.

Collins, "The Terminated Employee: Minimizing the Tax Bite", 1993 Conference Report, C. 31.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(j.1) 0

Brown, Lee, "Putting Employees on Notice: Tax Treatment of Amounts Paid on Termination of Employment", Taxation of Executive Compensation and Retirement, April 1994, p. 908.

Laushway, "Retiring Allowances and Future Employment by Affiliates", Canadian Current Tax, July, 1993, p. P15.

Novek, "Retiring Allowances are Subject to Administrative Guidelines", Taxation of Executive Compensation and Retirementt, November 1991, p. 523.

MacKnight, "Termination Payments for Mental Distress and Loss of Reputation", Canadian Current Tax, October 1993, p. P21.

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