A-29.011, or
(viii)an income replacement benefit payable to the taxpayer under Part 2 of theVeterans Well-being Act, if the amount is determined under subsection 19.1(1), paragraph 23(1)(b) or subsection 26.1(1) of that Act (as modified, where applicable, under Part 5 of that Act);
Marginal note:Benefits under CPP/QPP
(a.1)where the taxpayer is an estate that arose on or as a consequence of the death of an individual, each benefit received under section 71 of theCanada Pension Plan, or under a similar provision of a provincial pension plan as defined in section 3 of that Act, after July 1997 and in the year in respect of the death of the individual;
Marginal note:Pension income reallocation
(a.2)where the taxpayer is a pension transferee (as defined in subsection 60.03(1)), any amount that is a split-pension amount (as defined in that subsection) in respect of the pension transferee for the taxation year;
Marginal note:Parents of victims of crime
(a.3)amounts received by the taxpayer in the year under a program established under the authority of theDepartment of Employment and Social Development Actin respect of children who are deceased or missing as a result of an offence, or a probable offence, under theCriminal Code;
Marginal note:Support
(b)the total of all amounts each of which is an amount determined by the formula
A - (B + C)
where
(c)[Repealed, 1997, c. 25, s. 8]
(c.1)[Repealed, 1994, c. 7, Sch