What is the effect of deducting a pension from a disability income tax deduction?
Alberta, Canada
The following excerpt is from Mulner v. Tillotson, 1992 CanLII 6243 (AB QB):
Concerning the pension, it's generally agreed that this is in the nature of insurance. There appear to be no cases that provide me some assistance to try and determine whether I need to apply the Ratych rules [Ratych v. Bloomer, 1990 CanLII 97 (SCC), [1990] 1 S.C.R. 940]. However, as I consider the matter, I am of the view this does fall into the Ratych exception. This is a "paid for" insurance policy against disability required by the plaintiff as mandated by the federal pension legislation. Therefore, no deduction will be given in regard to it.
"The most advanced legal research software ever built."
The above passage should not be considered legal advice. Reliable answers to complex legal questions require comprehensive research memos. To learn more visit www.alexi.com.
Other Questions
What is the deduction of capitalized value of a pension from a deceased's income tax return? (Alberta, Canada)
In what circumstances will child support be deducted from income for purposes of calculating child support when a spouse loses a property loss? (Alberta, Canada)
Is there any case law that supports the argument that a distinction between equal treatment for disabled adults and disabled children is based on economic considerations? (Alberta, Canada)
What is the effect of a long-term spousal order on income inequality between the spouses? (Alberta, Canada)
What is the test for retroactive maintenance when a payor falsified their income so that their income was lower than the original payor's? (Alberta, Canada)
What is the effect of deducting from the gross value of a deceased's estate for the purposes of calculating future family expenses? (Alberta, Canada)
Is there any case law in which a plaintiff has been awarded a life-long disability or disability benefit? (Alberta, Canada)
What is the test for deprivation of income for an elderly woman in a relationship with a high-income individual? (Alberta, Canada)
What is the test for an application by a husband to claim an additional income from his wife on behalf of his wife? (Alberta, Canada)
What is the effect of a solicitor/client relationship and confidential information which has been obtained in that relationship? (Alberta, Canada)
