Words and Phrases - "pension plan"

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
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2

19 January 2015 External T.I. 2014-0547271E5 F - SERP and Lump-Sum Averaging

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Superannuation or Pension Benefit
lump sum payment from funded or unfunded SERP is included

Before concluding that the retroactive deferral under ss. 110.2 and 120.31 could apply to lump sum payments received from a supplemental employee...

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Words and Phrases
pension plan
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 110.2 - Subsection 110.2(1) - Qualifying Amount generally available for lump sum commutation from funded or unfunded SERP/T1198 recommended 146

Jacques v. The Queen, 2016 TCC 245

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Superannuation or Pension Benefit
401(k) plan a savings plan rather than superannuation or pension plan

The taxpayer received a lump sum of $390,000 on the death of her sister (a U.S. resident), being the balance in her sister’s 401(k) plan. As...

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Words and Phrases
pension plan
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - superannuation or pension fund or plan 401(k) plan not a pension plan 139