Words and Phrases - "pursuant to"

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Vohra v. The King, 2022 TCC 165 (Informal Procedure)

support payments could be considered to be made pursuant to terms of a written separation agreement which had expired

The taxpayer and his wife separated in 2010 and on March 6, 2011, entered into separation agreement without legal counsel. Although the spousal...

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Words and Phrases
pursuant to

13 September 2012 Internal T.I. 2012-0442671I7 F - Dédommagement pour la perte de bénéfices

damages received by former employees of insolvent company for cancellation of their life insurance coverage were received in lieu of remuneration for their employment services

The former employees and retirees of a bankrupt corporation (the "Employer") received a lump for the cancellation of their rights in a group...

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Words and Phrases
in lieu of arises pursuant to
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) - Subparagraph 6(1)(a)(i) damages received after 2011 by employees of an insolvent company for cancellation of their medical plan have become taxable 318
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Death Benefit damages received for loss of life insurance coverage were not rendered a death benefit under the surrogatum principle 319
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(b) legal fees paid to recover damages for employer cancellation of insurance coverage, and medical plan, qualified and did not qualify, respectively 353

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