28 February 2012 External T.I. 2011-0420391E5 F - Prestations au décès -- summary under Death Benefit

In the course of a general discussion, CRA reaffirmed its position in IT-508, para. 1 “that an amount paid to a former employee may be a death benefit, where all of the conditions set out in the definition of death benefit in subsection 248 (1) are otherwise satisfied.”