II, s. 33
Marginal note:Capital element of annuity payments(a)the capital element of each annuity payment included by virtue of paragraph 56(1)(d) in computing the taxpayer’s income for the year, that is to say,(i)if the annuity was paid under a contract, an amount equal to that part of the payment determined in prescribed manner to have been a return of capital, and(ii)if the annuity was paid under a will or trust, such part of the payment as can be established by the recipient not to have been paid out of the income of the estate or trust;Marginal note:Support(b)the total of all amounts each of which is an amount determined by the formulaA - (B + C)whereAis the total of all amounts each of which is a support amount paid after 1996 and before the end of the year by the taxpayer to a particular person, where the taxpayer and the particular person were living separate and apart at the time the amount was paid,Bis the total of all amounts each of which is a child support amount that became payable by the taxpayer to the particular person under an agreement or order on or after its commencement day and before the end of the year in respect of a period that began on or after its commencement day, andCis the total of all amounts each of which is a support amount paid by the taxpayer to the particular person after 1996 and deductible in computing the taxpayer’s income for a preceding taxation year;Marginal note:Pension income reallocation(c)where the taxpayer is a pensioner (as defined in subsection 60.03(1)), any amount that is a split-pension amount (as defined in that subsection) in respect of the pensioner for the taxation year;(c.1)[Repealed, 1994, c. 7, Sch