Words and Phrases - "periodic payment"

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4 October 2002 Internal T.I. 2001-010564A F - PENSION ALIMENTAIRE-ARRERAGES

lump sum payment in settlement of periodic support payments in arrears is an amount payable on a periodic basis

In finding that a lump-sum payment to cover support-payment arrears could be considered as an amount payable on a periodic basis, even though it...

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Words and Phrases
periodic payment
Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt set-off does not constitute payment unless the parties so agree 243

6 October 2006 Roundtable, 2006-0197091C6 F - Sens de série de paiements périodiques

successive partial IRA surrenders are excluded as “a series of periodic payments”

In order to maximize Canadian foreign tax credits for the U.S. tax withheld, a Canadian resident withdraws the amounts in the individual’s IRA...

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11 October 2013 APFF Roundtable, 2013-0493691C6 F - Transfer of a Foreign Retirement Arrangement

2 transfers of IRAs or 401(k) would not be a series of periodic payments

The taxpayer has two distinct Individual Retirement Accounts, each with a value of $200,000, and transfers one to the taxpayer's RRSP in 2013 and...

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Words and Phrases
periodic payment

28 July 1995 External T.I. 9516705 - MEANING OF PERIODIC PAYMENTS

"In general, a periodic payment is one of a series of at least three equivalent payments made under an arrangement that specifies the interval...

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Words and Phrases
periodic payment