Section 254

See Also

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

After stating (p. 221) that "where a pension plan provides for the pension benefits to be paid in the form of an annuity all payments received...

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Administrative Policy

27 January 1994 External T.I. 9336685 F - Pension Plan Wind-Up

Where a registered pension plan is revoked or deregistered and the pension plan funds are used to purchase life annuities for each of the intended...

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Subsection 254(4)

Cases

Water's Edge Village Estates (Phase II) Ltd. v. Canada, 2002 DTC 7172, 2002 FCA 291

In December 1991 the taxpayers (who were Canadian residents) acquired most of the partnership interests in a U.S. partnership ("Klink") that had...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A cost means original cost 182
Tax Topics - Income Tax Act - Section 96 exploiting modest business asset was sufficient partnership activity 229
Tax Topics - Statutory Interpretation - Resolving Ambiguity 179
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(3) prompt amendment evidenced intent to end anomaly 88