4 December 2006 Internal T.I. 2006-0211061I7 F - Rentes pour incapacité et stabilisation sociale -- summary under Paragraph 56(1)(v)

Commission de la santé et de la sécurité du travail du Québec (the "CSST") pays monthly pensions for disability of workers as well as monthly payments to compensate for the difference between the person's wages before and after the accident. CRA found that, as such amounts were paid as financial assistance payments under a provincial workers' compensation act to compensate for loss of employment income as a result of disability, illness or injury, they were compensation payments to be included under s. 56(1)(v) and deducted under s. 110(1)(f)(ii).