translate English to French: The tax payable on the periodic pension payments would be nil, and the tax payable on the lump sum pension payment would be $3,250 which is calculated as: the lump sum pension payment of $18,000, less the amount by which the $12,000 exemption exceeds the periodic pension payments and then multiply the result by 25%.
• 25 % du montant brut des paiements périodiques de pension qui dépasse 2 000 $ (c.-à-d. le reste du montant de l’exemption de 10 000 $ duquel on a soustrait le paiement forfaitaire de pension de 8 000 $) [14 000 $ - 2 000 $ = 12 000 $ × 25 % = 3 000 $];