Words and Phrases - "pension"
23 February 2001 External T.I. 2001-0066265 F - Salaire différé français
receipt of “deferred salary,” pursuant to a right established by French legislation, was not a pension given no previous employer-employee relationship
A French citizen residing in Canada had helped to run the family farm in France and, to thank him for those seven years of contribution, his...
Words and Phrases
pension| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) | receipt of “deferred salary,” pursuant to a right established by French legislation, as compensation for contribution to the family farm was not income | 311 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition - Paragraph (b) - Subparagraph (b)(ii) | receipt of “deferred salary,” pursuant to a right established by French legislation, was not a pension given no previous employer-employee relationship | 306 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property | “deferred salary” right of farmer descendant was a debt | 82 |
6 April 2023 Internal T.I. 2022-0929731I7 - Articles 18(2) and (3) of the Canada-Italy Treaty
CPP and OAS payments treated as pensions and social security payments under the Canada-Italy Treaty
Regarding the receipt by an individual resident in Italy of periodic Canada Pension Plan (“CPP”) and Old Age Security (“OAS”) benefit...
Words and Phrases
pension| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Income Tax Conventions Interpretation Act - Section 5 | CPP and OAS are normally considered pensions for Treaty purposes | 90 |
31 July 2002 Internal T.I. 2002-0136937 F - Placement Français "Assurance-salaire-vie
withdrawal from French employee-contribution plan (assurance-salaire-vie) was not a “pension”
The holder in France of an "assurance-salaire-vie," which is similar to a registered retirement savings plan except that a withdrawal from it is...
Words and Phrases
pension| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 233.3 - Subsection 233.3(1) - Reporting Entity | cost amount of foreign retirement plan may have been stepped up under s. 128.1(1) | 68 |