Words and Phrases - "life annuity"

a
85
b
44
c
75
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
54
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2
“
1

2 August 2002 External T.I. 2002-0152445 F - RENTE VIAGERE ET CREDIT

Summary Under
Tax Topics - Income Tax Act - Section 118 - Subsection 118(7) - Pension Income - Paragraph (a) - Subparagraph (a)(i)
an annuity that ceases upon attaining a specified age is not a “life annuity”

In finding that a child was not entitled to a pension income tax credit pursuant to s. 118(3) in respect of an annuity received from a pension...

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Words and Phrases
life annuity

Scott Estate v. The Queen, 88 DTC 6012 (FCTD)

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Annuity

A lump sum payment in commutation of amounts owing under income-averaging annuity contracts did not constitute a payment under a "life annuity",...

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Words and Phrases
life annuity
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition 23