(ibid. p.49) as a citation in the text or a footnote means that this reference is to the same source as the one immediately before it. (Smith op.cit. p. 49) means that you've referred to the Smith book before, but there are references to other things between the first reference to Smith and this one.f you're using numerical references, then your first footnote or endnote has all the information in it. After that, it makes sense to use a shortened form of the footnote. So John Smith, , (London: Routledge, 1998) p. 23 can become Smith, Analysis p. 49 in the second note, or even Smith (1998) p. 49.
As long as your employer is not the direct beneficiary of the policy, you have to declare such premium payments as taxable income, with some exceptions. A policy with a face value, or the amount paid out on death, that does not exceed $50,000 is counted as a non-taxable fringe benefit. If the employer provided policy exceeds a $50,000 face value, the portion of the premium going towards the face value over $50,000 must be declared on your tax return.
(CPP itself is also taxable.) The death benefit amount can be reported on the Income Tax return for the Estate, or on the income tax return for the Beneficiary of the Estate. It is not reported on the last income tax return for the person who died.