Words and Phrases - "under"

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10 March 2004 External T.I. 2002-0160751E5 F - REÉR au décès: rente pour un bénéficiaire mineur

s. 60(l)(ii)(B) can apply where the minor child is the sole living testamentary beneficiary but, on the child's death, the residue passes to other beneficiaries

The annuitant of a registered retirement savings plan ("RRSP") died, leaving his RRSP in trust for his minor child. The executor of the estate...

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Words and Phrases
under

12 June 2009 Internal T.I. 2008-0294921I7 F - Montant reçu à l'égard d'un surplus actuariel

transfer of a pension plan assets and liabilities to the asset purchaser with regulatory approval entailed a plan “modification” rendering actuarial surplus compensation taxable

On the sale by the Vendor of one of its business divisions, the employees of that division were transferred to the purchaser, and the assets of...

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Words and Phrases
modification under
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Nature of Income lump sum paid to asset vendor for actuarial surplus in transferred pension plan was s. 9 income under Ikea expense-adjustment principle 222

Dominion of Canada General Insurance Co. v. The Queen, 86 DTC 6154, [1986] 1 CTC 423 (FCA)

inclusion under s. 12(1)(e) of amount incorrectly deducted "under" s. 20(1)(m)

Stone JA stated (at p. 6163) that the words of s. 85B(1)(e) (now, s. 12(1)(e)) "are directed toward the inclusion in income of an 'amount' that...

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Words and Phrases
deducted under
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) 106