Words and Phrases - "lump sum"
6 October 2006 Roundtable, 2006-0197091C6 F - Sens de série de paiements périodiques
Summary Under
Tax Topics - Income Tax Act - Section 60.01successive 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...