Subsection 103(1)
Articles
Bissell, "U.S. Employers with U.S. Employees in Canada May Be Reluctant to Withhold Canadian Tax", Taxation of Executive Compensation and Retirement, September 1991, p. 488.
Subsection 103(4)
Administrative Policy
27 January 2015 Memorandum 2014-0531331I7 F - Withholdings on retiring allowance
The Directorate noted that Reg. 103(4) rather than Reg. 102(1) applied where a retiring allowance was paid in instalments, so that a statement in Guide T4001 was to be preferred to 2002-0135807
3 August 1995 T.I. 5-951972
Upon an election by a taxpayer to receive a lump sum payment out of an RRSP, the withholding tax is calculated with respect to the payment made at that time and not on a cumulative basis.
Subsection 103(6)
Administrative Policy
16 February 1995 T.I. 5-950018
No amount of tax is required to be withheld by the payer of a lump sum payment to a Canadian resident out of an RRSP after the death of an annuitant.
86 C.R. - Q.79
Where an employee is dismissed and is entitled to receive up to 12 monthly payments of $2500, such payments to cease when he secures another position, the payments would be subject to the rate of withholding set out in Regulation 103(4) provided that there is no continuation of the employer-employee relationship.