Girouard v. The Queen, 80 DTC 6205, [1980] CTC 284 (FCA) -- summary under Retiring Allowance

By services, 28 November, 2015

Amounts paid pursuant to a liquidated damages clause in an employment contract in respect of loss of employment were found to have the same character for tax purposes as amounts paid pursuant to settlement agreements concluded after the time of dismissal.

d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337339
Extra import data
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