Applicable with respect to the termination of an office or employment occurring after November 12, 1981, the defined term "termination payment" was repealed by S.C. 1980-81-82-83, c.140. The definition of "retiring allowance" in subsection 248(1) was amended concurrently so that amounts that were previously included in the definition of a termination payment are now fully included in income as retiring allowances under subparagraph 56(1)(a)(ii).
140. La définition d'*(allocation de retraite*) mentionnée au paragraphe 248(1) a été modifiée en même temps afin que les montants auparavant visés par la définition de paiement de cessation d'une charge ou d'un emploi soient maintenant inclus en entier comme allocation de retraite en vertu du sous-alinéa 56(1)a)(ii).