Periodic payments received by the taxpayer under a long-term disability plan were income to him withstanding that he signed a subrogation agreement with the insurer in which he agreed to pay 75% of any net amounts he recovered from third parties as a result of the accident causing his inability to return to work, given that this requirement to repay funds was a condition subsequent and did not affect the character of the amounts received as income.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338433
Extra import data
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"field_sid": "",
"field_topic_category": "seealso"
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"field_legacy_header": "<strong><em><a name=\"Harnish\"></a>Harnish v. The Queen</em></strong>, 2007 DTC 1317, 2007 TCC 546 (Informal Procedure)",
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