Superannuation or Pension Benefit

Cases

Woods v. The Queen, 2010 DTC 1095 [at 2996], 2010 TCC 106, aff'd 2011 DTC 5049 [at 5681], 2011 FCA 90

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

The Queen v. Sun Life Assurance Co. of Canada, 80 DTC 6333, [1980] CTC 418 (FCA)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

The Queen v. Herman, 78 DTC 6311, [1978] CTC 442 (FCTD)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

See Also

Jacques v. The Queen, 2016 TCC 245

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
pension plan
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - superannuation or pension fund or plan 401(k) plan not a pension plan 127

Schaub v. The Queen, 2014 DTC 1174 [at 3647], 2014 TCC 212 (Informal Procedure)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Emond v. The Queen, 2012 DTC 1252 [at 3719], 2012 TCC 304 (Informal Procedure)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Ruparel v. The Queen, 2012 DTC 1218 [at 3608], 2012 TCC 268 (Informal Procedure)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Ouellet v. The Queen, 96 DTC 1295 (TCC)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Abrahamson v. MNR, 91 DTC 213 (TCC)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Administrative Policy

3 July 2019 External T.I. 2018-0781941E5 - Foreign retirement plans (Ireland)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(g) distribution out of fund that only received employer contributions indirectly through predecessor fund did not qualify as being from EBP 154

16 May 2016 External T.I. 2015-0571591E5 - Employees Provident Fund of Malaysia

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 110 - Subsection 110(1) - Paragraph 110(1)(f) - Subparagraph 110(1)(f)(i) Treaty-exempt receipts must be included in income and deducted from taxable income under s. 110(1)(f)(i) 85
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(j) paraphrase 55

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Death Benefit payment out of a pension plan to a beneficiary of deceased employee was a pension rather than death benefit payment 74
Tax Topics - Treaties - Income Tax Conventions - Article 18 exclusion re US estate tax 325

19 January 2015 External T.I. 2014-0547271E5 F - SERP and Lump-Sum Averaging

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
pension plan
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 110.2 - Subsection 110.2(1) - Qualifying Amount generally available for lump sum commutation from funded or unfunded SERP/T1198 recommended 138

24 September 2014 External T.I. 2014-0543091E5 - UK Personal Pension - RRSP

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(j) U.K personal pension scheme not a pension plan 131

Navigation