12 May 2006 Internal T.I. 2006-0184781I7 F - Montant forfaitaire reçu en vertu de 56(1)v) -- summary under Qualifying Amount

S. 110.2 did not apply to lump sum workers' compensation payments included in income under s. 56(1)(v), since the definition of qualifying amount did not include amounts that were deductible under s. 110(1)(f), as was the case here.