When the taxpayer's brother died, his pension scheme paid her a large lump sum. Boyle J. rejected the taxpayer's position that the payment was in the nature of a life insurance payment rather than an amount from a "superannuation or pension benefit" plan. He found at para.30:
A superannuation or pension fund or plan is an arrangement which provides for payment of regular post-retirement income to employees and determines the entitlement, the amount and frequency of such payments.
The definition of "superannuation or pension benefit" under s. 248(1) includes "any amount received out of or under a superannuation or pension fund or plan." Accordingly, the one-time payment to the taxpayer was an amount from a pension benefit plan, notwithstanding that it was payable because of the contributor's death.