Cases
Woods v. The Queen, 2010 DTC 1095 [at 2996], 2010 TCC 106, aff'd 2011 DTC 5049 [at 5681], 2011 FCA 90
When the taxpayer's brother died, his pension scheme paid her a large lump sum. Boyle J. rejected the taxpayer's position that the payment was in...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) | 135 |
The Queen v. Sun Life Assurance Co. of Canada, 80 DTC 6333, [1980] CTC 418, 80 DTC 6332 (FCA)
The broad definition indicates that a "superannuation or pension benefit" is not restricted to a benefit paid to a beneficiary of a pension plan,...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(h) | 44 | |
| Tax Topics - Income Tax Act - Section 221 - Subsection 221(1) - Paragraph 221(1)(h) | 44 |
The Queen v. Herman, 78 DTC 6311, [1978] CTC 442 (FCTD)
A pension fund is not limited to one to which contributions are deductible under the Act when made. Pension payments received from the United...
See Also
Jacques v. The Queen, 2016 TCC 245
The taxpayer received a lump sum of $390,000 on the death of her sister (a U.S. resident), being the balance in her sister’s 401(k) plan. As...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - superannuation or pension fund or plan | 401(k) plan not a pension plan | 139 |
Schaub v. The Queen, 2014 DTC 1174 [at 3647], 2014 TCC 212 (Informal Procedure)
When the taxpayer immigrated to Canada, he continued to make monthly contributions to the Swiss national pension plan, which were not deductible...
Emond v. The Queen, 2012 DTC 1252 [at 3719], 2012 TCC 304 (Informal Procedure)
Under the terms of a consent order respecting her separation from her husband, the taxpayer received half of her husband's net monthly retirement...
Ruparel v. The Queen, 2012 DTC 1218 [at 3608], 2012 TCC 268 (Informal Procedure)
The taxpayer and her husband were UK residents. When they moved to Canada, the taxpayer's husband continued to make voluntary payments to his UK...
Ouellet v. The Queen, 96 DTC 1295 (TCC)
The statutory provision contained in Part VI of the Courts of Justice Act (Quebec) providing a retirement plan for Quebec judges payable out of...
E. William Abrahamson v. Minister of National Revenue, 91 DTC 213, [1991] 1 CTC 2061 (TCC)
Shortly after he accepted a position at the University of Guelph, the taxpayer transferred the full amount of his previous contributions to a U.S....
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|---|---|---|
| Tax Topics - Income Tax Act - Section 254 | 125 | |
| Tax Topics - Income Tax Act - Section 3 | 62 |
Administrative Policy
16 May 2016 External T.I. 2015-0571591E5 - Employees Provident Fund of Malaysia
Under the Employees Provident Fund of Malaysia (“EPF”), which is administered by the Ministry of Finance Malaysia, employees and employers are...
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| Tax Topics - Income Tax Act - 101-110 - Section 110 - Subsection 110(1) - Paragraph 110(1)(f) - Subparagraph 110(1)(f)(i) | Treaty-exempt receipts must be included in income and deducted from taxable income under s. 110(1)(f)(i) | 91 |
| Tax Topics - Income Tax Act - Section 60 - Paragraph 60(j) | paraphrase | 57 |
22 February 2016 External T.I. 2014-0525681E5 - Taxation of inherited pension plan payment
Would a pension payment received from a public pension plan (the “Plan”) by a Canadian resident taxpayer and citizen of the U.S. qualify for...
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Death Benefit | payment out of a pension plan to a beneficiary of deceased employee was a pension rather than death benefit payment | 76 |
| Tax Topics - Treaties - Article 18 | exclusion re US estate tax | 333 |
24 September 2014 External T.I. 2014-0543091E5 - UK Personal Pension - RRSP
The taxpayer wishes to transfer funds from a personal pension scheme (PPS) in the United Kingdom, which is a self-funded retirement plan, to a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 60 - Paragraph 60(j) | U.K personal pension scheme not a pension plan | 137 |