A lump-sum received by the taxpayer in settling a claim against her employer's group disability insurer in respect of a motor vehicle accident was not taxable under s. 6(1)(f) (given its lump sum character), nor was it taxable under s. 6(1)(a) given (p. 848) that "the subject matter of payment under an accident plan [was] dealt with under paragraph 6(1)(f)".
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Drupal 7 entity type
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Drupal 7 entity ID
338432
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"field_legacy_header": "<strong><em><a name=\"Fry\"></a>Fry v. The Queen</em></strong>, 2001 DTC 846, Docket: 1999-2936-IT-G (TCC)",
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