pursuant to

By services, 27 December, 2022

Vohra v. The King, 2022 TCC 165 (Informal Procedure) -- summary under Support Amount

The taxpayer and his wife separated in 2010 and on March 6, 2011, entered into separation agreement without legal counsel. Although the spousal support (set at $3,500 a month) was stipulated to end in December 2014, such support continued to be paid by the taxpayer thereafter and was included by her in her income. The Minister denied the taxpayer’s claimed deduction of $42,000 for the 2018 taxation year on the basis that the payments were made without a written separation agreement being in place.

13 September 2012 Internal T.I. 2012-0442671I7 F - Dédommagement pour la perte de bénéfices -- summary under Subsection 6(3)

The former employees and retirees of a bankrupt corporation (the "Employer") received a lump for the cancellation of their rights in a group insurance plan and respecting legal costs incurred to recover the lump sum. The lump sum received for the Plan cancellation included compensation for the loss of medical and dental coverage and hospitalization coverage for themselves and their dependents (respecting the "Medical Plan"), as well as the loss of life insurance coverage (the "Coverage").

By services, 28 November, 2015

Tsiaprailis v. Canada, 2005 DTC 5119, 2005 SCC 8, [2005] 1 SCR 113 -- summary under Paragraph 6(1)(f)

The taxpayer received a lump sum payment of $105,000 in settlement of her claim for wrongful termination of her long-term disability benefits. Although the portion of the settlement that was in respect of future disability benefits was not paid "pursuant to" the plan because there was no obligation on the part of the insurer to make a lump sum payment under the terms of the plan (para. 11), under the surrogatum principle, the portion of the lump sum payment that was intended to replace past disability payments was taxable to her under s. 6(1)(f). Charron J stated (at para. 15):

pursuant to