See Also
E. William Abrahamson v. Minister of National Revenue, 91 DTC 213, [1991] 1 CTC 2061 (TCC)
After stating (p. 221) that "where a pension plan provides for the pension benefits to be paid in the form of an annuity all payments received...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Superannuation or Pension Benefit | 100 | |
| Tax Topics - Income Tax Act - Section 3 | 62 |
Administrative Policy
27 January 1994 T.I. 933668 HAA7284-1 (C.T.O. "Pension Plan Wind-up")
Where a registered pension plan is revoked or deregistered and the pension plan funds are used to purchase life annuities for each of the intended...
Subsection 254(4)
Cases
Water's Edge Village Estates (Phase II) Ltd. v. Canada, 2002 DTC 7172, 2002 FCA 291
In December 1991 the taxpayers (who were Canadian residents) acquired most of the partnership interests in a U.S. partnership ("Klink") that had...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A | 182 | |
| Tax Topics - Income Tax Act - Section 96 | exploiting modest business asset was sufficient partnership activity | 229 |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 179 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(3) | prompt amendment evidenced intent to end anomaly | 88 |