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

Lump sum workers' compensation payments included in income under s. 56(1)(v) were also included in adjusted income for GSTC purposes notwithstanding that the same amounts were deductible in computing taxable income under s. 110(1)(f).