12 July 2004 Internal T.I. 2004-0077981I7 F - Dédommagement-Régime de pension -- summary under Paragraph 3(a)

A lump sum that the Quebec Treasury Board recommended be paid to the taxpayer on the basis that the taxpayer may have been credited with only a portion of his years of service for the purpose of computing his pension payable by the Quebec pension authority (the RPA) and that there was a significant delay before his signing an agreement, and that was conditional on the taxpayer providing a release, was stated by the Directorate not to be taxable because the “amount was not a source of income for the purposes of the Act.”