Amounts received by the taxpayer from her son while he was suffering partial, permanent incapacity from a traffic accident did not represent income from employment or income from services rendered but, instead, represented amounts given by him to her in appreciation for what she had done for him.
Topics and taglines
Tagline
gift in personal recognition
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
339468
Extra import data
{
"field_legacy_header": "<strong><em>Pellerin v. The Queen</em></strong>, 2006 DTC 3341, 2006 TCC 383 (Informal Procedure) <strong>[gift in personal recognition]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}
"field_legacy_header": "<strong><em>Pellerin v. The Queen</em></strong>, 2006 DTC 3341, 2006 TCC 383 (Informal Procedure) <strong>[gift in personal recognition]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}