Maass-Howard v. The Queen, 2013 DTC 1009 [at at 59], 2012 TCC 307, briefly aff'd 2013 DTC 5167 [at 6429], 2013 FCA 234 -- summary under Paragraph 56(1)(h)

By services, 28 November, 2015

The taxpayer withdrew $105,000 from her RRSP to treat a herniated disc. Hogan J. affirmed the Minister's decision to impute income on the withdrawal. There is no mechanism in the Act to exclude RRSP withdrawals from income on medical or other sympathetic grounds.

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Topic
Income Tax Act - s. 56(1)(h)
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Node
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338236
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