The taxpayer had discretion as to when and in what amount to withdraw from her RRSP. Woods J found that the taxpayer's decision to make annual withdrawals did not bring the withdrawals under the definition of an "annuity," and therefore the taxpayer was ineligible for a pension tax credit based on the s. 118(7) definition of "pension income."
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periodic discretionary withdrawals ≠ periodic amount
d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
333538
Extra import data
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"field_legacy_header": "<strong><em>Taylor v. The Queen</em></strong>, 2014 DTC 1108 [at 3229], 2014 TCC 102 (Informal Procedure) <strong>[periodic discretionary withdrawals ≠ periodic amount]</strong>",
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