9 May 2008 External T.I. 2008-0271781E5 F - Dédommagement pour perte de revenu de pension -- summary under Paragraph 3(a)

Lump sum payments made by the Quebec government to members of two plans that had deficits were not be taxable given that the amounts were not taxable under s. 56(1)(a)(i) or under the surrogatum principle, and were not derived from a source of income.