Words and Phrases - "Crown agent"
21 June 2004 External T.I. 2004-0074851E5 F - Allocation de retraite
Summary Under
Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(c) - Subparagraph 251(2)(c)(i)two municipalities were not Crown agents or controlled by provincial government and, therefore, were not related
Whether severance that became payable to the taxpayer was a retiring allowance turned on whether the municipality who terminated her was related...
Words and Phrases
Crown agent