11 August 2011 External T.I. 2011-0406061E5 F - Dommages reçus suite à la perte d'un emploi -- attach -- Retiring Allowance
compensation received for renouncing rights of reinstatement is a retiring allowance
Retiring Allowance
29 February 2012 External T.I. 2011-0431131E5 F - Sommes versées en règlement d'un grief -- attach -- Retiring Allowance
damages for event occurring during employment generally will be non-taxable
Moorthy v Revenue and Customs, [2018] EWCA Civ 847 -- attach -- Retiring Allowance
non-taxable receipts of an employee for “injury” included damages received for hurt feelings
30 April 2013 External T.I. 2013-0479461E5 F - Sommes versées dans le cadre d règlement à l'amiable -- attach -- Retiring Allowance
procedure for adjusting the allocation of amounts paid to a terminated employee
Abenaim v. The Queen, 2017 TCC 223 -- attach -- Retiring Allowance
amount received by a terminated employee (claiming oppression) exceeding 18 months’ salary was non-taxable
28 July 2017 External T.I. 2017-0685961E5 - Taxation of Settlement Amounts -- attach -- Retiring Allowance
settlement amount (re post-retirement benefits reduction) also paid to current employees likely not retiring allowance
21 July 2017 Internal T.I. 2017-0714931I7 F - Retiring allowance - Sick Leave -- attach -- Retiring Allowance
payout of accumulated (non-excess) sick leave credits on termination of employment was a retiring allowance
Girard v. Agence du revenu du Québec, 2017 QCCQ 3245 -- attach -- Retiring Allowance
momentary employment by a new employer was sufficient to render termination damages as a retiring allowance
Robinson v. Québec (Sous-ministre du Revenu), 2010 QCCQ 6481 -- attach -- Retiring Allowance
non-taxable damages arose from refusal of new successor City to hire taxpayer
Freitas v. The Queen, 2017 TCC 46 (Informal Procedure), rev'd in part 2018 FCA 110 -- attach -- Retiring Allowance
s. 96(1.1) allocation of income from an accounting firm was business income rather than a retiring allowance
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