Words and Phrases - "periodic"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

Tsiaprailis v. Canada, 2005 DTC 5119, 2005 SCC 8, [2005] 1 S.C.R. 113

Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f)
payment in settlement of disability arrears was taxable under surrogatum principle as being "pursuant to" the plan

The taxpayer received a lump sum payment of $105,000 in settlement of her claim for wrongful termination of her long-term disability benefits....

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Words and Phrases
periodic pursuant to surrogatum principle
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 68 general authority to allocate global amounts without reference to s. 68 54

Leonard v. The Queen, 96 DTC 6518, [1996] 3 CTC 265 (FCTD)

Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f)

The collective agreement between the taxpayer's union and his employer called upon the employer to pay premiums to an insurance company for weekly...

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Words and Phrases
periodic

Berty v. The Queen, 2013 DTC 1171 [at at 935], 2013 TCC 202 (Informal Procedure)

Summary Under
Tax Topics - Income Tax Act - Section 56.1 - Subsection 56.1(4) - Support Amount
share of bonuses

Pursuant to a court order, the taxpayer paid his former spouse one half of any bonuses he received from employment. Bédard J found that such...

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Words and Phrases
periodic