Words and Phrases - "pursuant to"
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...
Words and Phrases
pursuant to13 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...
| 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....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 68 | general authority to allocate global amounts without reference to s. 68 | 54 |