15 December 2000 Internal T.I. 2000-0052397 F - PRESTATIONS RETROACTIVES DE LA CSST -- summary under Paragraph 56(1)(v)

A lump sum and monthly worker’s compensation benefits paid to the mother, as custodian, of the child of a deceased worker were includible in her income in the years of receipt pursuant to s. 56(1)(v) and deductible under s. 110(1)(f)(ii).