Words and Phrases - "periodic"

75
38
66
45
31
29
15
10
68
2
2
29
48
22
35
75
2
67
72
44
12
8
19
2

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

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

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

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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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 68 general authority to allocate global amounts without reference to s. 68 54

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

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

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Words and Phrases
periodic