22 February 2012 External T.I. 2011-0421671E5 F - Loss of retirement income benefit - death -- summary under Paragraph 56(1)(v)

A lump sum received by the estate of a deceased injured worker from the Ontario Workplace Safety and Insurance Board would be included in income under s. 56(1)(v) (which might be the return of the estate or of the survivor) but deducted under s. 110(1)(f)(ii).