periodic

The collective agreement between the taxpayer's union and his employer called upon the employer to pay premiums to an insurance company for weekly indemnities payable to employees in case of sickness or injury. Payments received by the taxpayer under this plan were includable in his income. Joyal J.

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 a court order, the taxpayer paid his former spouse one half of any bonuses he received from employment. Bédard J found that such amounts were not "periodic" for the purposes of the "support amount" definition, given that, although a non-payment was unlikely, there was no guarantee that bonuses would be paid every year.