Words and Phrases - "superannuation or pension benefit"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

10 February 2004 Income Tax Severed Letter 2003-0052621A11 F - Régime de pension étranger

Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 18
French social security payments based on years of service in self-employment were not exempted a having been “paid in respect of past employment”

The resident taxpayer had participated in a French plan that was a compulsory social security scheme providing a retirement pension to...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
superannuation or pension benefit

Rasmussen v. The Queen, 2019 TCC 124 (Informal Procedure)

Summary Under
Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) - Subparagraph 56(1)(a)(i)
Australian pension plan payments were fully taxable in Canada even though previous contributions had been non-deductible

The taxpayer, an Australian police officer, who then became entitled at the beginning of 2013 to receive a periodic (i.e., every two weeks)...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
superannuation or pension benefit