15 January 2013 Ministerial Correspondence 2012-0472351M4 - Lump-sum awarded from Cdn Human Rights Tribunal -- summary under Section 110.2

CRA will apply this rules in ss. 110.2 and 120.31 (which together potentially provide for a lump-sum employment equity payment relating to prior years to be taxed asif it had been received in the years to which the payment relates) only when this is advantageous to the individual. The employer should fill out Form T1198, Statement of Qualifying Retroactive Lump-Sum Payment, and the taxpayer must send the form with her return for the year in which she received the lump-sum amount.