Section 60

Paragraph 60(a)

Administrative Policy

14 July 1992 External T.I. 5-921248 -

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Paragraph 60(b) - Support

Cases

Broad v. Canada, 2010 DTC 5097 [at 6924], 2010 FCA 146

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Milliron v. Canada, 2003 DTC 5490, 2003 FCA 283 (FCA)

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The Queen v. Arsenault, 96 DTC 6131 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 56 - Subsection 56(12) 57

Ambler v. The Queen, 95 DTC 5401 (FCA)

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Urichuk v. The Queen, 91 DTC 5375 (FCTD), aff'd 93 DTC 5120 (FCA)

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Cohen v. The Queen, 91 DTC 5239 (FCTD)

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Burgess v. The Queen, 91 DTC 5076 (FCTD)

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Caston v. The Queen, 90 DTC 6297 (FCTD)

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McKimmon v. The Queen, 90 DTC 6088 (FCA)

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Larivière v. The Queen, 89 DTC 5176 (FCA)

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Hodson v. The Queen, 88 DTC 6001, [1988] 1 CTC 2 (FCA)

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Tax Topics - Statutory Interpretation - Ordinary Meaning 32

Klement v. The Queen, 87 DTC 5284, [1987] 2 CTC 27 (FCTD)

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Gagnon v. The Queen, 86 DTC 6179, [1986] 1 CTC 410, [1986] 1 S.C.R. 264

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Hanlin v. The Queen, 85 DTC 5052, [1985] 1 CTC 54 (FCTD)

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The Queen v. Taylor, 84 DTC 6234, [1984] CTC 244 (FCTD)

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The Queen v. Dorion, 81 DTC 5111, [1981] CTC 136 (FCTD)

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Juteau v. The Queen, 80 DTC 6218 (FCTD)

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Feinstein v. The Queen, 79 DTC 5236, [1979] CTC 329 (FCTD)

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Tax Topics - General Concepts - Tax Avoidance 40

Trottier v. Minister of National Revenue, 68 DTC 5216, [1968] CTC 324, [1968] S.C.R. 728

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See Also

Gibson v. The Queen, 95 DTC 749 (TCC)

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Lay v. The Queen, 95 DTC 272 (TCC)

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Tax Topics - General Concepts - Evidence 52

Nelson v. The Queen, 94 DTC 1003 (TCC)

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Blais v. MNR, 92 DTC 1497 (TCC)

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Words and Phrases
paid

Jaskot v. MNR, 92 DTC 1102 (TCC)

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D'Anjou v. MNR, 92 DTC 1022 (TCC)

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Administrative Policy

15 November 1994 Memorandum 942444 (C.T.O. "Deductibility of Maintenance Payments")

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10 February 1994 Memorandum 932186 (C.T.O. "Alimony and Maintenance")

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12 January 1993 T.I. (Tax Window, No. 28, p. 6, ¶2369)

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2 June 1992 T.I. 921084 (December 1992 Access Letter, p. 15, ¶C56-204)

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6 April 1992 T.I. (Tax Window, No. 18, p. 21, ¶1848)

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3 March 1992 Memorandum (Tax Window, No. 17, p. 19, ¶1777)

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4 November 1991 T.I. (Tax Window, No. 13, p. 6, ¶1586)

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5 June 1990 T.I. (November 1990 Access Letter, ¶1521)

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12 June 1990 Memorandum (November 1990 Access Letter, ¶1520)

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Articles

Durnford, Toope, "Spousal Support in Family Law and Alimony in the Law of Taxation", Canadian Tax Journal, 1994, Vol. 42, No. 1, p. 1.

Paragraph 60(c) - Pension income reallocation

Cases

The Queen v. Kendall, 83 DTC 5134, [1983] CTC 119 (FCTD)

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Ahern v. The Queen, 82 DTC 6325, [1982] CTC 362 (FCTD)

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Howard v. The Queen, 74 DTC 6607, [1974] CTC 857 (FCTD)

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Tax Topics - General Concepts - Effective Date 80

Administrative Policy

27 January 1992 Memorandum (Tax Window, No. 16, p. 4, ¶1719)

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Paragraph 60(c.1)

Cases

Bergman v. The Queen, 94 DTC 6056 (FCA)

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See Also

Weronski v. MNR, 91 DTC 1105 (TCC)

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Administrative Policy

21 July 1992 T.I. 921890 (March 1993 Access Letter, p. 70, ¶C56-217)

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Paragraph 60(f) - Restrictive covenant — bad debt

See Also

McBurney v. The Queen, 84 DTC 6494, [1984] CTC 466 (FCTD), rev'd 85 DTC 5433, [1985] 2CTC 214 (FCA)

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Words and Phrases
tuition fee

Administrative Policy

S2-F3-C1 - Payments from Employer to Employee

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Paragraph 60(i) - Premium or payment under RRSP or RRIF

Administrative Policy

18 November 2014 External T.I. 2012-0457981E5 - Restorative payment to registered plan

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(q) employer restorative payment to RRSP or RPP to compensate for tort 153
Tax Topics - Income Tax Act - Section 204.1 - Subsection 204.1(2.1) employer restorative payment to RRSP or RPP to compensate for tort 77
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) employer restorative payment to RRSP or RPP to compensate for tort 109

Paragraph 60(j) - Transfer of superannuation benefits

Administrative Policy

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

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Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Superannuation or Pension Benefit pension plan characteristics 160
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

2015 Ruling 2015-0572541R3 - Foreign Tax Credit on Transfer of 401(k) to RRSP

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Tax Topics - Income Tax Act - Section 126 - Subsection 126(1) s. 60(j) deduction does not reduce foreign source income for FTC purposes 187
Tax Topics - Income Tax Act - Section 126 - Subsection 126(7) - Non-Business-Income Tax additional 10% tax on withdrawal from 401(k) plan, as income tax 111

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

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Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Superannuation or Pension Benefit U.K personal pension scheme not a pension plan 113

15 January 2013 External T.I. 2012-0439641E5 - UK pension transfer to Canada

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Articles

Faizal Valli, "Implications of Canadians Transferring a U.S. Retirement Plan to Canada", Taxation of Executive Compensation and Retirement, Vol. XV, No. 2, 2011, p. 930: Includes discussion of plan to transfer a 401(k) plan to an IRA, then to an RRSP.

Paragraph 60(j.1) - Transfer of retiring allowances

Administrative Policy

S2-F1-C2 - Retiring Allowances

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12 November 2014 Internal T.I. 2014-0535341I7 - Retiring Allowance transfer to RCA

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15 October 2010 External T.I. 2010-0364291E5 - 60(j.1)(ii) Predecessor Employer

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Income Tax Technical News, No. 7, 21 February 1996 (cancelled)

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24 July 1995 T.I. 951590 (C.T.O. "Partnerships under 60(j.1)")

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1 June 1995 External T.I. 5-951189 -

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31 May 1995 Memorandum 950887 (C.T.O. "Related Employers for Retiring Allowance")

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7 March 1995 External T.I. 5-950068 -

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14 September 1994 Memorandum 942352 (C.T.O. "Retiring Allowance for MLA's")

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12 September 1994 T.I. 941728 (C.T.O. "Related Employers for Retiring Allowance Transfer")

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4 August 1994 External T.I. 5-941631 -

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28 July 1994 T.I. 941431 (C.T.O. "Retiring Allowance Transfer - Discontinuous Service")

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23 March 1994 T.I. 940586 (C.T.O. "Retiring Allowance - Person Related to Employer")

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17 June 1993 T.I. (Tax Window, No. 32, p. 19, ¶2620)

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15 January 1993 T.I. (Tax Window, No. 28, p. 18, ¶2378)

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5 March 1992 T.I. (Tax Window, No. 17, p. 19, ¶1784)

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21 April 1992 T.I. (Tax Window, No. 18, p. 18, ¶1866)

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15 April 1992 T.I. (Tax Window, No. 18, p. 19, ¶1862)

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7 February 1992 Memorandum (Tax Window, No. 16, p. 14, ¶1737)

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5 February 1992 T.I. (Tax Window, No. 16, p. 13, ¶1733)

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17 October 1990 T.I. (Tax Window, Prelim. No. 1, p. 20, ¶1020)

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26 January 1990 T.I. (June 1990 Access Letter, ¶1261)

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IT-337R2 "Retiring Allowances" under "Tax Deferral"

IT-307R2 "Registered Retirement Savings Plan for Taxpayer's Spouse"

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 146 - Subsection 146(5.1) 0

ATR-8 "Transfer of Retiring Allowance to an RRSP"

Articles

Collins, "The Terminated Employee: Minimizing the Tax Bite", 1993 Conference Report, C. 31.

Paragraph 60(l) - Transfer of refund of premiums under RRSP

Administrative Policy

6 October 2017 APFF Financial Strategies and Financial Instruments Roundtable Q. 5, 2017-0707801C6 F - RRIF transfers – partition of family patrimony

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Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(14) amount paid to surviving spouse's RRIF did not qualify under s. 146.3(14) 157
Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(1) - Designated Benefit payment from a deceased’s RRIF to the RRIF of the surviving spouse who was excluded under the will qualified as designated benefit 328

11 July 2016 External T.I. 2015-0592681E5 F - RRIF Death of an annuitant

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Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(1) - Annuitant surviving spouse who has been predesignated can qualify as an RRIF annuitant even if he or she does not receive any annuity payments 243
Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(6.2) deduction for transfer to eligible recipient by surviving spouse 277
Tax Topics - Income Tax Act - Section 146 - Subsection 146(1) - Refund of Premiums consequence of death if named as beneficiary in RRSP contract 154

23 June 2014 External T.I. 2014-0528551E5 - Transfer of refund of premium

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11 January 2012 STEP Roundtable, 2011-0402291C6 - Subsection 248(8)-Intestacy-Transfer of Property

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19 June 1995 T.I. 951540 (C.T.O. "Two Spouses as Beneficiaries of RRSP")

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88 C.R. - Q.76

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Paragraph 60(n)

Subparagraph 60(n)(v.1)

Administrative Policy

18 June 2015 External T.I. 2015-0578071E5 F - Reimbursement of overpayment of QPIP benefits

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Tax Topics - Income Tax Act - Section 4 - Subsection 4(2) s. 60 deduction denied for repayment of previous income inclusion 130
Tax Topics - Other Legislation/Constitution - Federal - Financial Administration Act - Subsection 23(2) general criteria for granting remission 190

Paragraph 60(o) - Legal Expenses

See Also

Ridout v. The Queen, 2013 DTC 1209 [at 1115], 2013 TCC 260 (Informal Procedure)

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Administrative Policy

21 January 2016 CPA Personal Income Tax Roundtable Q. 7, 2016-0625731C6 F - Fees related to a voluntary disclosure

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Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(cc) VDP fees deductible if re business 74

22 May 2014 Ponoka Liason Meeting Roundtable, 2014-0528451C6 - Cost of Making Voluntary Disclosure

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Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Legal and other Professional Fees costs of voluntary disclosure incurred by business 74
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(cc) costs of voluntary disclosure incurred by business 74

17 October 2014 External T.I. 2014-0532121E5 F - Frais professionnels - Divulgation volontaire

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Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Legal and other Professional Fees voluntary disclosure fees generally non-deductible 121

25 April 2014 Internal T.I. 2014-0524191I7 - Deductibility of legal fees

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5 December 2012 Internal T.I. 2012-0451331I7 F - Déductibilité de frais juridiques

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Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Legal and other Professional Fees legal expenses incurred to minimize responsibility under guarantee were not connected to operations which were necessary or incidental to the earning of income 206

5 June 2012 External T.I. 2012-0437831E5 - Professional Fees

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26 August 1992 Memorandum 921728 (April 1993 Access Letter, p. 139, ¶C56-222)

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90 C.R. - Q15

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Paragraph 60(o.1) - Idem [Legal Expenses]

Cases

Filion v. Canada, 2017 CAF 67

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Administrative Policy

25 September 2014 External T.I. 2013-0500911E5 F - Legal Expense - Pension Benefit

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19 November 2012 Internal T.I. 2012-0433201I7 - Legal fees incurred re: job reinstatement

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26 September 1997 T.I. 972342

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24 March 1995 T.I. 942430 (C.T.O. "Legal Fees")

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22 July 1992 Internal T.I. 7-921394 -

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Paragraph 60(t) - RCA distributions