24 August 2000 Internal T.I. 2000-0034117 F - PROGRAMME DE RETRAITE ANTICIPÉE -- summary under Retiring Allowance

CRA applied its practice of generally avoiding recognition of amounts received as a retiring allowance if the employer treats them as employment income for purposes of computing EI and CPP contributions, in finding that a portion of the amounts paid to an employee for a voluntary termination of employment constituted income under s. 5 rather than a retiring allowance.