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

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

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

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See Also

Jacques v. The Queen, 2016 TCC 245

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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 139

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

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

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

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

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E. William Abrahamson v. Minister of National Revenue, 91 DTC 213, [1991] 1 CTC 2061 (TCC)

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Administrative Policy

24 June 2020 External T.I. 2018-0747781E5 - Australian Self-managed Super Fund

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(j) an Australian “Self-managed Super Fund” potentially could be transferred to an RRSP 152

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

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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 168

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

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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) 91
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(j) paraphrase 57

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) - Death Benefit payment out of a pension plan to a beneficiary of deceased employee was a pension rather than death benefit payment 76
Tax Topics - Treaties - Income Tax Conventions - Article 18 exclusion re US estate tax 333

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

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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 146

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

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(j) U.K personal pension scheme not a pension plan 137

12 June 2009 Internal T.I. 2008-0294921I7 F - Montant reçu à l'égard d'un surplus actuariel

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Words and Phrases
modification under
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Nature of Income lump sum paid to asset vendor for actuarial surplus in transferred pension plan was s. 9 income under Ikea expense-adjustment principle 222

9 May 2008 External T.I. 2008-0271781E5 F - Dédommagement pour perte de revenu de pension

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) lump sums paid by Quebec government to members of deficit plans were not income from a source 49

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