Words and Phrases - "periodic payment"
4 October 2002 Internal T.I. 2001-010564A F - PENSION ALIMENTAIRE-ARRERAGES
lump sum payment in settlement of periodic support payments in arrears is an amount payable on a periodic basis
In finding that a lump-sum payment to cover support-payment arrears could be considered as an amount payable on a periodic basis, even though it...
Words and Phrases
periodic payment| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Payment & Receipt | set-off does not constitute payment unless the parties so agree | 243 |
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...
28 July 1995 External T.I. 9516705 - MEANING OF PERIODIC PAYMENTS
Summary Under
Tax Topics - Income Tax Act - Section 60.01"In general, a periodic payment is one of a series of at least three equivalent payments made under an arrangement that specifies the interval...
Words and Phrases
periodic payment11 October 2013 APFF Roundtable, 2013-0493691C6 F - Transfer of a Foreign Retirement Arrangement
Summary Under
Tax Topics - Income Tax Act - Section 60.012 transfers of IRAs or 401(k) would not be a series of periodic payments
The taxpayer has two distinct Individual Retirement Accounts, each with a value of $200,000, and transfers one to the taxpayer's RRSP in 2013 and...
Words and Phrases
periodic payment