What is the effect of periodic payments on a pension scheme?

Canada (Federal), Canada

The following excerpt is from Stoikos v. The Queen, 2006 TCC 631 (CanLII):

As well, the Respondent argued that the payment could not be regarded as periodic and must be regarded as a capital payment as discussed in McKimmon v. M.N.R. [1990] 1 F.C. 600 (F.C.A.). Analysis

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