Administrative Policy
12 April 1995 T.I. 943233 (C.T.O. "Death Benefits")
The reference to an "employee" includes a former employee.
5 February 1992 T.I. (Tax Window, No. 16, p. 9, ¶1732)
If an individual who died was still an employee, a payment in lieu of accumulated sick leave may be treated as a death benefit. However, if the employee dies after retirement, the payment for accumulated sick leave credits is a retiring allowance.
30 May 1990 T.I. (October 1990 Access Letter, ¶1460)
Where an employer's pension plan carries an insurance policy which pays annuities to the surviving spouse if she has custody of the deceased's children, the annuities will be included in her income.