Landry v. R., 98 DTC 1416, [1998] 2 C.T.C. 2712 (TCC) -- summary under Paragraph 6(1)(a)

By services, 28 November, 2015

A lump sum payment made to the taxpayer by her disability insurer in settlement of her claim for long-term disability benefits was not taxable to her given that the premiums paid by her employer had been included in her income.

Topics and taglines
Topic
Income Tax Act - s. 6(1)(a)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338378
Extra import data
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