Saardi v. R., 99 DTC 767, [1999] 4 CTC 2488 (TCC) -- summary under Subsection 5(1)

By services, 28 November, 2015

A lump sum of Cdn.$50,000 that the taxpayer received from his former U.S. employer was found to be compensation for damages suffered by him in agreeing to move to the United States to start his new job. On this basis, the amount was not taxable under s. 5(1).

Topics and taglines
Topic
Income Tax Act - s. 5(1)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338059
Extra import data
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