Words and Phrases - "superannuation or pension benefit"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
73
s
85
t
44
u
14
v
8
w
20
y
2
“
1

10 February 2004 Income Tax Severed Letter 2003-0052621A11 F - Régime de pension étranger

Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 18
French social security payments based on years of service in self-employment were not exempted a having been “paid in respect of past employment”

The resident taxpayer had participated in a French plan that was a compulsory social security scheme providing a retirement pension to...

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Words and Phrases
superannuation or pension benefit

Rasmussen v. The Queen, 2019 TCC 124 (Informal Procedure)

Summary Under
Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) - Subparagraph 56(1)(a)(i)
Australian pension plan payments were fully taxable in Canada even though previous contributions had been non-deductible

The taxpayer, an Australian police officer, who then became entitled at the beginning of 2013 to receive a periodic (i.e., every two weeks)...

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Words and Phrases
superannuation or pension benefit