6 June 2016 Internal T.I. 2015-0590411I7 F - Revenu d’emploi ou allocation de retraite -- attach -- Retiring Allowance
“salary” paid after employment duties had ceased was retiring allowance
Retiring Allowance
S2-F1-C2 - Retiring Allowances -- attach -- Retiring Allowance
27 January 2016 External T.I. 2015-0599581E5 - Taxation of a lump-sum from a former employer -- attach -- Retiring Allowance
employee received a retiring allowance under a “non-compete” if it compensated for a loss on an investment sale occurring because of his termination
Novek, "Retiring Allowances are Subject to Administrative Guidelines", Taxation of Executive Compensation and Retirementt, November 1991, p. 523. -- attach -- Retiring Allowance
1998 Revenue Canada Paper 9824890 -- attach -- Retiring Allowance
30 November 1996 Ruling 9709133 - TAXABILITY OF GENERAL DAMAGES -- attach -- Retiring Allowance
8 October 1996 T.I. 962701 (C.T.O. "Loss of Employment, Mental Distress, Damages") -- attach -- Retiring Allowance
3 August 1995 Internal T.I. 9520017 - RETIRING ALLOWANCE AND RETURN TO SAME EMPLOYER -- attach -- Retiring Allowance
Fostey v. R, 99 DTC 1004, [1999] 4 CTC 2575 (TCC) -- attach -- Retiring Allowance
Wedge v. The Queen, 2005 DTC 1213, 2005 TCC 480 -- attach -- Retiring Allowance
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