Marvelous Tapera 
13
THE death of a person does not change the nature of his income nor how it is taxed. If an amount would have been income in the hands of the deceased, it will also be income when received by the executor.
His remuneration, including voluntary awards given in respect of services rendered, remains employment income.
However, the voluntary payments only apply to amounts received or accrued to the executor.
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A voluntary award made directly to a dependent or heir of the deceased could be treated as an amount of capital in nature, since the dependent did not render any services.
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