| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
as income |
|
Summary:
Amendments of para. 57(3)(a) and 57(2)(e) in 1-86 demonstrate clearly that Parliament has effectively withdrawn pension payments from those sources of income which are not allocable as earnings.
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| board of referees |
rules of construction |
specific clause |
|
Summary:
Since para. 57(2)(e) deals specifically with pensions and para. 57(3)(h) deals generally with monies, the normal interpretive rule is that a specific provision must prevail over a general one applies.
