A-29.011, if those earnings were employment income of the taxpayer for the taxation year;Marginal note:Premium or payment — FHSA, RRSP or RRIF(i)any amount that is deductible under section 146, 146.3 or 146.6 or subsection 147.3(13.1) in computing the income of the taxpayer for the year;Marginal note:Transfer of superannuation benefits(j)such part of the total of all amounts each of which is(i)a superannuation or pension benefit (other than any amount in respect of the benefit that is deducted in computing the taxable income of the taxpayer for a taxation year because of subparagraph 110(1)(f)(i) or a benefit that is part of a series of periodic payments) payable out of or under a pension plan that is not a registered pension plan, attributable to services rendered by the taxpayer or a spouse or common-law partner or former spouse or common-law partner of the taxpayer in a period throughout which that person was not resident in Canada, and included in computing the income of the taxpayer for the year because of subparagraph 56(1)(a)(i), or(ii)an eligible amount in respect of the taxpayer for the year under section 60.01, subsection 104(27) or 104(27.1) or paragraph 147(10.2)(d),as(iii)is designated by the taxpayer in the taxpayer’s return of income under this Part for the year, and(iv)does not exceed the total of all amounts each of which is an amount paid by the taxpayer in the year or within 60 days after the end of the year(A)as a contribution to or under a registered pension plan for the taxpayer’s benefit, other than the portion thereof deductible under paragraph 8(1)(m) in computing the taxpayer’s income for the year, or(B)as a premium (within the meaning assigned by subsection 146(1)) under a registered retirement savings plan under which the taxpayer is the annuitant (within the meaning assigned by subsection 146(1)), other than the portion thereof designated for a taxation year for the purposes of paragraph 60(l,to the extent that the amount was not deducted in computing the taxpayer’s income for a preceding taxation year;Marginal note:Transfer of surplus(j.01)such part of the total of all amounts each of which is an amount received by the taxpayer before March 28, 1988 that can reasonably be considered to be a payment in respect of the actuarial surplus under a defined benefit provision (within the meaning assigned by subsection 147.1(1)) of a registered pension plan and that is included in computing the income of the taxpayer for the year by virtue of subparagraph 56(1)(a)(i) (other than any portion thereof deducted by the taxpayer under subsection 60.2(1) in computing the taxpayer’s income for the year) as(i)is designated by the taxpayer in the taxpayer’s return of income under this Part for the year, and(ii)does not exceed the total of all amounts each of which as an amount paid by the taxpayer in the year or within 60 days after the end of the year(A)as a contribution to or under a registered pension plan for the taxpayer’s benefit, other than the portion thereof deductible under paragraph 60(j) or 60(j.1) or 8(1)(m) of this Act or paragraph 8(1)(m.1) of theIncome Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, in computing the taxpayer’s income for the year, or(B)as a premium (within the meaning assigned by subsection 146(1)) under a registered retirement savings plan under which the taxpayer is the annuitant (within the meaning assigned by subsection 146(1)), other than the portion thereof that has been designated for the purposes of paragraph 60(j), 60(j.1) or 60(l,to the extent that it was not deducted in computing the taxpayer’s income for a preceding taxation year;Marginal note:Payment to registered pension plan(j.02)an amount equal to the lesser of(i)the total of(A)all contributions made in the year by the taxpayer to registered pension plans in respect of eligible service of the taxpayer before 1990 under the plans, where the taxpayer was obliged under the terms of an agreement in writing entered into before March 28, 1988 to make the contributions, and(B)all amounts each of which is an amount paid in the year by the taxpayer to a registered pension plan as(I)a repayment under a prescribed statutory provision of an amount received from the plan that was included under subsection 56(1) in computing the taxpayer’s income for a taxation year ending before 1990, where the taxpayer was obliged as a consequence of a written election made before March 28, 1988 to make the repayment, or(II)interest in respect of a repayment referred to in subclause 60(j.02)(i)(B)(I),other than the portion of that total that is deductible under paragraph 8(1)(m) or paragraph 60(j.03) in computing the taxpayer’s income for the year, and(ii)the total of all amounts each of which is an amount paid out of or under a registered pension plan as part of a series of periodic payments and included under subsection 56(1) in computing the taxpayer’s income for the year, other than the portion of that total that can reasonably be considered to have been designated by the taxpayer for the purpose of paragraph 60(j.2);Marginal note:Repayments of pre-1990 pension benefits(j.03)an amount equal to the lesser of(i)the total of all amounts each of which is an amount paid in the year or a preceding taxation year by the taxpayer to a registered pension plan that was not deductible in computing the taxpayer’s income for a preceding taxation year and that was paid as(A)a repayment under a prescribed statutory provision of an amount received from the plan that was included under subsection 56(1) in computing the taxpayer’s income for a taxation year ending before 1990, or(B)interest in respect of a repayment referred to in clause 60(j.03)(i)(A), and(ii)the amount, if any, by which $3,500 exceeds the amount deducted under paragraph 8(1)(m) in computing the taxpayer’s income for the year;Marginal note:Repayments of post-1989 pension benefits(j.04)the total of all amounts each of which is an amount paid in the year by the taxpayer to a registered pension plan as(i)a repayment under a prescribed statutory provision of an amount received from the plan that(A)was included under subsection 56(1) in computing the taxpayer’s income for a taxation year ending after 1989, and(B)can reasonably be considered not to have been designated by the taxpayer for the purpose of paragraph 60(j.2), or(ii)interest in respect of a repayment referred to in subparagraph 60(j.04)(i),except to the extent that the total was deductible under paragraph 8(1)(m) in computing the taxpayer’s income for the year;Marginal note:Transfer of retiring allowances(j.1)such part of the total of all amounts each of which is an amount paid to the taxpayer by an employer, or under a retirement compensation arrangement to which the employer has contributed, as a retiring allowance and included in computing the taxpayer’s income for the year by virtue of subparagraph 56(1)(a)(ii) or paragraph 56(1)(x) as(i)is designated by the taxpayer in the taxpayer’s return of income under this Part for the year,(ii)does not exceed the amount, if any, by which the total of(A)$2,000 multiplied by the number of years before 1996 during which the employee or former employee in respect of whom the payment was made (in this paragraph referred to as the “retiree”) was employed by the employer or a person related to the employer, and(B)$1,500 multiplied by the number by which the number of years before 1989 described in clause 60(j.1)(ii)(A) exceeds the number that can reasonably be regarded as the equivalent number of years before 1989 in respect of which employer contributions under either a pension plan or a deferred profit sharing plan of the employer or a person related to the employer had vested in the retiree at the time of the paymentexceeds the total of(C)all amounts deducted under this paragraph in respect of amounts paid before the year in respect of the retiree(I)by the employer or a person related to the employer, or(II)under a retirement compensation arrangement to which the employer or a person related to the employer has contributed,(C.1)all other amounts deducted under this paragraph for the year in respect of amounts paid in the year in respect of the retiree(I)by a person related to the employer, or(II)under a retirement compensation arrangement to which a person related to the employer has contributed, and(D)all amounts deducted under paragraph 60(t) in computing the retiree’s income for the year in respect of a retirement compensation arrangement to which the employer or a person related to the employer has contributed, and(iii)does not exceed the total of all amounts each of which is an amount paid by the taxpayer in the year or within 60 days after the end of the year in respect of the amount so designated(A)as a contribution to or under a registered pension plan, other than the portion thereof deductible under paragraph 60(j) or 8(1)(m) in computing the taxpayer’s income for the year, or(B)as a premium (within the meaning assigned by section 146) under a registered retirement savings plan under which the taxpayer is the annuitant (within the meaning assigned by section 146), other than the portion thereof that has been designated for the purposes of paragraph 60(j) or 60(l,to the extent that it was not deducted in computing the taxpayer’s income for a preceding taxation yearand for the purposes of this paragraph,person related to the employerincludes(iv)any person whose business was acquired or continued by the employer, and(v)a previous employer of the retiree whose service therewith is recognized in determining the retiree’s pension benefits;Marginal note:Transfer to spousal RRSP(j.2)for taxation years ending after 1988 and before 1995, such part of the total of all amounts (other than amounts paid out of or under a registered retirement savings plan or a registered retirement income fund that by reason of section 254 are considered to be amounts paid out of or under a registered pension plan) paid on a periodic basis out of or under a registered pension plan or a deferred profit sharing plan and included, by reason of subsection 56(1), in computing the taxpayer’s income for the year as(i)is designated by the taxpayer in the taxpayer’s return of income under this Part for the year, and(ii)does not exceed the least of(A)$6,000,(B)the amount, if any, by which that total exceeds the part of that total designated for the year for the purposes of paragraph 60(j) of this Act or deducted under paragraph 60(k) of theIncome Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, in computing the taxpayer’s income for the year, and(C)the total of all amounts each of which is paid by the taxpayer in the year or within 60 days after the end of the year as a premium (within the meaning assigned by subsection 146(1)) under a registered retirement savings plan under which the taxpayer’s spouse or common-law partner (or, where the taxpayer died in the year or within 60 days after the end of the year, an individual who was the taxpayer’s spouse or common-law partner immediately before the death) is the annuitant (within the meaning assigned by subsection 146(1)), to the extent that the amount was not deducted in computing the taxpayer’s income for a preceding taxation year;Marginal note:Transfer of refund of premiums under RRSP(l)the total of all amounts each of which is an amount paid by or on behalf of the taxpayer in the year or within 60 days after the end of the year (or within such longer period after the end of the year as is acceptable to the Minister)(i)as a premium under a registered retirement savings plan under which the taxpayer is the annuitant,(ii)to acquire, from a person licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada an annuities business, an annuity(A)under which the taxpayer is the annuitant(I)for the taxpayer’s life, or for the lives jointly of the taxpayer and the taxpayer’s spouse or common-law partner either without a guaranteed period, or with a guaranteed period that is not greater than 90 years minus the lesser of the age in whole years of the taxpayer and the age in whole years of the taxpayer’s spouse or common-law partner at the time the annuity was acquired, or(II)for a term equal to 90 years minus the age in whole years of the taxpayer or the age in whole years of the taxpayer’s spouse or common-law partner, at the time the annuity was acquired, or(B)under which the taxpayer is the annuitant for a term not exceeding 18 years minus the age in whole years of the taxpayer at the time the annuity was acquiredthat does not provide for any payment thereunder except(C)the single payment by or on behalf of the taxpayer,(D)annual or more frequent periodic payments(I)beginning not later than one year after the date of the payment referred to in clause 60(l(ii)(C), and(II)each of which is equal to all other such payments or not equal to all other such payments solely because of an adjustment that would, if the annuity were an annuity under a retirement savings plan, be in accordance with subparagraphs 146(3)(b)(iii) to 146(3)(b)(v), and(E)payments in full or partial commutation of the annuity and, where the commutation is partial,(I)equal annual or more frequent periodic payments thereafter, or(II)annual or more frequent periodic payments thereafter that are not equal solely because of an adjustment that would, if the annuity were an annuity under a retirement savings plan, be in accordance with subparagraphs 146(3)(b)(iii) to 146(3)(b)(v);or(iii)to a carrier as consideration for a registered retirement income fund under which the taxpayer is the annuitantwhere that total(iv)is designated by the taxpayer in the taxpayer’s return of income under this Part for the year,(v)does not exceed the total of(A)the amount included in computing the taxpayer’s income for the year as a refund of premiums out of or under a registered retirement savings plan under which the taxpayer’s spouse or common-law partner was the annuitant,(A.1)the amount included in computing the taxpayer’s income for the year as a payment (other than a payment that is part of a series of periodic payments) received by the taxpayer out of or under a pooled registered pension plan as a consequence of the death of an individual who was, immediately before the death, a spouse or common-law partner of the taxpayer,(A.2)the amount included by subsection 146.5(3) in computing the taxpayer’s income for the year as a payment received by the taxpayer as a consequence of the death of an individual who was(I)immediately before the death, the spouse or common-law partner of the taxpayer, or(II)a parent or grandparent of the taxpayer, if, immediately before the death, the taxpayer was financially dependent on the individual for support because of mental or physical infirmity,(B)the amount included in computing the taxpayer’s income for the year as a refund of premiums out of or under a registered retirement savings plan where the taxpayer was dependent by reason of physical or mental infirmity on the annuitant under the plan,(B.01)the amount included in computing the taxpayer’s income for the year as a payment (other than a payment that is part of a series of periodic payments or that relates to an actuarial surplus) received by the taxpayer out of or under a pooled registered pension plan, a registered pension plan or a specified pension plan as a consequence of the death of an individual of whom the taxpayer was a child or grandchild, if the taxpayer was, immediately before the death, financially dependent on the individual for support because of mental or physical infirmity,(B.1)the least of(I)the amount paid by or on behalf of the taxpayer to acquire an annuity that would be described in subparagraph 60(l(ii) if that subparagraph were read without reference to clause (A) thereof,(II)the amount (other than any portion of it that is included in the amount determined under clause (B), (B.01) or (B.2)) that is included in computing the taxpayer’s income for the year as1a payment (other than a payment that is part of a series of periodic payments or that relates to an actuarial surplus) received by the taxpayer out of or under a pooled registered pension plan, a registered pension plan or a specified pension plan,2a refund of premiums out of or under a registered retirement savings plan, or3a designated benefit in respect of a registered retirement income fund (in this clause having the meaning assigned by subsection 146.3(1))as a consequence of the death of an individual of whom the taxpayer is a child or grandchild, and(III)the amount, if any, by which the amount determined for the year under subclause 60(1)(v)(B.1)(II) in respect of the taxpayer exceeds the amount, if any, by which1the total of all designated benefits of the taxpayer for the year in respect of registered retirement income fundsexceeds2the total of all amounts that would be eligible amounts of the taxpayer for the year in respect of those funds (within the meaning that would be assigned by subsection 146.3(6.11) if the taxpayer were described in paragraph (b) thereof), and(B.2)all eligible amounts of the taxpayer for the year in respect of registered retirement income funds (within the meaning assigned by subsection 146.3(6.11)),and where the amount is paid by a direct transfer from the issuer of a registered retirement savings plan or a carrier of a registered retirement income fund,(C)the amount included in computing the taxpayer’s income for the year as a consequence of a payment described in subparagraph 146(2)(b)(ii), and(D)the amount, if any, by which(I)the amount received by the taxpayer out of or under a registered retirement income fund under which the taxpayer is the annuitant and included because of subsection 146.3(5) in computing the taxpayer’s income for the yearexceeds(II)the amount, if any, by which the minimum amount (within the meaning assigned by subsection 146.3(1)) under the fund for the year exceeds the total of all amounts received out of or under the fund in the year by an individual who was an annuitant under the fund before the taxpayer became the annuitant under the fund and that were included because of subsection 146.3(5) in computing that individual’s income for the year, and(vi)was not deducted in computing the taxpayer’s income for a preceding taxation year;(m)such amount in respect of payments to a registered disability savings plan as is permitted under section 60.02;Marginal note:Succession duties applicable to certain property(m.1)that proportion of any superannuation or pension benefit, death benefit, benefit under a registered retirement savings plan, benefit under a deferred profit sharing plan or benefit that is a payment under an income-averaging annuity contract, received by the taxpayer in the year, on or after the death of a predecessor, in payment of or on account of property to which the taxpayer is the successor, that(i)such part of any succession duties payable under a law of a province in respect of the death of the predecessor as may reasonably be regarded as attributable to the property in payment of or on account of which the benefit was so received,is of(ii)the value of the property in payment of or on account of which the benefit was so received, as computed for the purposes of the law referred to in subparagraph 60(m.1)(i);Marginal note:Repayment of pension or benefits(n)any amount paid by the taxpayer in the year as a repayment (otherwise than because of Part VII of theUnemployment Insurance Act, chapter U-1 of the Revised Statutes of Canada, 1985, Part VII of theEmployment Insurance Actor section 8 of theCanada Recovery Benefits Act) of any of the following amounts to the extent that the amount was included in computing the taxpayer’s income, and not deducted in computing the taxpayer’s taxable income, for the year or for a preceding taxation year, namely,(i)a pension described in clause 56(1)(a)(i)(A),(ii)a benefit described in clause 56(1)(a)(i)(B),(iii)an amount described in subparagraph 56(1)(a)(ii),(iv)a benefit described in subparagraph 56(1)(a)(iv),(v)a benefit described in subparagraph 56(1)(a)(vi),(v.1)a benefit described in subparagraph 56(1)(a)(vii), and(vi)an amount described in paragraph 56(1)(r);Marginal note:Repayment of pension benefits(n.1)an amount paid by the taxpayer in the year to a pooled registered pension plan or registered pension plan if(i)the taxpayer is an individual,(ii)the amount is paid as(A)a repayment of an amount received from the plan that was included in computing the taxpayer’s income for the year or a preceding year, if(I)it is reasonable to consider that the amount was paid under the plan as a consequence of an error and not as an entitlement to benefits, or(II)it was subsequently determined that, as a consequence of a settlement of a dispute in respect of the taxpayer’s employment, the taxpayer was not entitled to the amount, or(B)interest in respect of a repayment described in clause (A), and(iii)no portion of the amount is deductible under any of paragraph 8(1)(m) and subsections 146(5) to (5.2) in computing the taxpayer’s income for the year;Marginal note:Legal Expenses(o)amounts paid by the taxpayer in the year in respect of fees or expenses incurred in preparing, instituting or prosecuting an objection to, or an appeal in relation to,(i)an assessment of tax, interest or penalties under this Act or an Act of a province that imposes a tax similar to the tax imposed under this Act,(ii)a decision of the Canada Employment Insurance Commission under theEmployment Insurance Actor to an appeal of such a decision to the Social Security Tribunal,(iii)an assessment of any income tax deductible by the taxpayer under section 126 or any interest or penalty with respect thereto, or(iv)an assessment or a decision made under theCanada Pension Planor a provincial pension plan as defined in section 3 of that Act;Marginal note:Idem(o.1)the amount, if any, by which the lesser of(i)the total of all legal expenses (other than those relating to a division or settlement of property arising out of, or on a breakdown of, a marriage or common-law partnership) paid by the taxpayer in the year or in any of the 7 preceding taxation years to collect or establish a right to an amount of(A)a benefit under a pension fund or plan (other than a benefit under theCanada Pension Planor a provincial pension plan as defined in section 3 of that Act) in respect of the employment of the taxpayer or a deceased individual of whom the taxpayer was a dependant, relation or legal representative, or(B)a retiring allowance of the taxpayer or a deceased individual of whom the taxpayer was a dependant, relation or legal representative, and(ii)the amount, if any, by which the total of all amounts each of which is(A)an amount described in clause 60(o.1)(i)(A) or 60(o.1)(i)(B)(I)that is received after 1985,(II)in respect of which legal expenses described in subparagraph 60(o.1)(i) were paid, and(III)that is included in computing the income of the taxpayer for the year or a preceding taxation year, or(B)an amount included in computing the income of the taxpayer under paragraph 56(1)(l.1) for the year or a preceding taxation year,exceeds the total of all amounts each of which is an amount deducted under paragraph 60(j), 60(j.01), 60(j.1) or 60(j.2) in computing the income of the taxpayer for the year or a preceding taxation year, to the extent that the amount may reasonably be considered to have been deductible as a consequence of the receipt of an amount referred to in clause 60(o.1)(ii)(A),exceeds(iii)the portion of the total described in subparagraph 60(o.1)(i) in respect of the taxpayer that may reasonably be considered to have been deductible under this paragraph in computing the income of the taxpayer for a preceding taxation year;Marginal note:Repayment of apprenticeship grants(p)the total of all amounts each of which is an amount paid in the taxation year as a repayment under the Apprenticeship Incentive Grant program or the Apprenticeship Completion Grant program of an amount that was included under paragraph 56(1)(n.1) in computing the taxpayer’s income for the taxation year or a preceding taxation year;Marginal note:Refund of income payments(q)where the taxpayer is an individual, an amount paid by the taxpayer in the year to a person with whom the taxpayer was dealing at arm’s length (in this paragraph referred to as the “payer”) if(i)the amount has been included in computing the income of the taxpayer for the year or a preceding taxation year as an amount described in subparagraph 56(1)(n)(i) or paragraph 56(1)(o) paid to the taxpayer by the payer,(ii)at the time the amount was paid by the payer to the taxpayer a condition was stipulated for the taxpayer to fulfil,(iii)as a result of the failure of the taxpayer to fulfil the condition referred to in subparagraph 60(q(ii) the taxpayer was required to repay the amount to the payer,(iv)during the period for which the amount referred to in subparagraph 60(q(i) was paid the taxpayer did not provide other than occasional services to the payer as an officer or under a contract of employment, and(v)the amount was paid to the taxpayer for the purpose of enabling the taxpayer to further the taxpayer’s education;Marginal note:Amounts included under s. 146.2(6)(r)where an amount has been included in computing the income of the taxpayer by virtue of subsection 146.2(6) of theIncome Tax Act, chapter 148 of the Revised Statutes of Canada, 1952 (as it read in its application to the 1985 taxation year) for any of the taxpayer’s three immediately preceding taxation years, the taxpayer may deduct the lesser of(i)the amount that had been so included in computing the taxpayer’s income, and(ii)the total of all amounts used by the taxpayer to acquire in the year the taxpayer’s owner-occupied home (within the meaning assigned by paragraph 146.2(1)(f) of theIncome Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, as it read in its application to the 1985 taxation year),except that no amount may be deducted by the taxpayer for the year under this paragraph if an amount has been deducted(iii)under subsection 146.2(6.1) of theIncome Tax Act, chapter 148 of the Revised Statutes of Canada, 1952 (as it read in its application to taxation years before 1986) in computing the taxpayer’s income for any taxation year ending before 1986, or(iv)under this paragraph for any preceding taxation year ending after 1985;Marginal note:Repayment of policy loan(s)the total of all repayments made by the taxpayer in the year in respect of a policy loan (within the meaning assigned by subsection 148(9)) made under a life insurance policy, not exceeding the amount, if any, by which(i)the total of all amounts required by subsection 148(1) to be included in computing the taxpayer’s income for the year or a preceding taxation year from a disposition described in paragraph (b) of the definitiondispositionin subsection 148(9) in respect of that policyexceeds(ii)the total of all repayments made by the taxpayer in respect of the policy loan that were deductible in computing the taxpayer’s income for a preceding taxation year;Marginal note:RCA distributions(t)where an amount in respect of a particular retirement compensation arrangement is required by paragraph 56(1)(x) or 56(1)(z) or subsection 70(2) to be included in computing the taxpayer’s income for the year, an amount equal to the lesser of(i)the total of all amounts in respect of the particular arrangement so required to be included in computing the taxpayer’s income for the year, and(ii)the amount, if any, by which the total of all amounts each of which is(A)an amount (other than an amount deductible under paragraph 8(1)(m.2) or transferred to the particular arrangement under circumstances in which subsection 207.6(7) applies) contributed under the particular arrangement by the taxpayer while it was a retirement compensation arrangement and before the end of the year,(A.1)an amount transferred in respect of the taxpayer before the end of the year to the particular arrangement from another retirement compensation arrangement under circumstances in which subsection 207.6(7) applies, to the extent that the amount would have been deductible under this paragraph in respect of the other arrangement in computing the taxpayer’s income if it had been received by the taxpayer out of the other arrangement,(B)an amount paid by the taxpayer before the end of the year and at a time when the taxpayer was resident in Canada to acquire an interest in the particular arrangement, or(C)an amount that was received or became receivable by the taxpayer before the end of the year and at a time when the taxpayer was resident in Canada as proceeds from the disposition of an interest in the particular arrangement,exceeds the total of all amounts each of which is(D)an amount deducted under this paragraph or paragraph 60(u) in respect of the particular arrangement in computing the taxpayer’s income for a preceding taxation year, or(E)an amount transferred in respect of the taxpayer before the end of the year from the particular arrangement to another retirement compensation arrangement under circumstances in which subsection 207.6(7) applies, to the extent that the amount would have been deductible under this paragraph in respect of the particular arrangement in computing the taxpayer’s income if it had been received by the taxpayer out of the particular arrangement;Marginal note:RCA dispositions(u)where an amount in respect of a particular retirement compensation arrangement is required by paragraph 56(1)(y) to be included in computing the taxpayer’s income for the year, an amount equal to the lesser of(i)the total of all amounts in respect of the particular arrangement so required to be included in computing the taxpayer’s income for the year, and(ii)the amount, if any, by which the total of all amounts each of which is(A)an amount (other than an amount deductible under paragraph 8(1)(m.2) or transferred to the particular arrangement under circumstances in which subsection 207.6(7) applies) contributed under the particular arrangement by the taxpayer while it was a retirement compensation arrangement and before the end of the year,(A.1)an amount transferred in respect of the taxpayer before the end of the year to the particular arrangement from another retirement compensation arrangement under circumstances in which subsection 207.6(7) applies, to the extent that the amount would have been deductible under paragraph 60(t) in respect of the other arrangement in computing the taxpayer’s income if it had been received by the taxpayer out of the other arrangement, or(B)an amount paid by the taxpayer before the end of the year and at a time when the taxpayer was resident in Canada to acquire an interest in the particular arrangementexceeds the total of all amounts each of which is(C)an amount deducted under paragraph 60(t) in respect of the particular arrangement in computing the taxpayer’s income for the year or a preceding taxation year,(D)an amount deducted under this paragraph in respect of the particular arrangement in computing the taxpayer’s income for a preceding taxation year, or(E)an amount transferred in respect of the taxpayer before the end of the year from the particular arrangement to another retirement compensation arrangement under circumstances in which subsection 207.6(7) applies, to the extent that the amount would have been deductible under paragraph 60(t) in respect of the particular arrangement in computing the taxpayer’s income if it had been received by the taxpayer out of the particular arrangement;Marginal note:Repayment — parents of victims of crime(v)the total of all amounts each of which is an amount paid in the year as a repayment of a benefit that was included because of paragraph 56(1)(a.3) in computing the taxpayer’s income for the year or a preceding taxation year;Marginal note:UI and EI benefit repayment(v.1)any benefit repayment payable by the taxpayer under Part VII of theUnemployment Insurance Actor Part VII of theEmployment Insurance Acton or before April 30 of the following year, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year;Marginal note:Canada Recovery Benefit Repayment(v.2)any benefit repayment payable by the taxpayer under section 8 of theCanada Recovery Benefits Acton or before the taxpayer’s balance-due day for the taxation year, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year;Marginal note:COVID-19 – other benefit repayments(v.3)any benefit repaid by the taxpayer before 2023 to the extent that the amount of the benefit was included in computing the taxpayer’s income for the year under any of clauses 56(1)(r)(iv.1)(A) to (D), except to the extent that the amount is(i)deducted in computing the taxpayer’s income for any year under paragraph (n), or(ii)deductible in computing the taxpayer’s income for any year under paragraph (v.2);Marginal note:Tax under Part I.2(w)the amount of the taxpayer’s tax payable under Part I.2 for the year;Marginal note:Repayment underCanada Education Savings Act(x)the total of all amounts each of which is an amount paid by the taxpayer in the year as a repayment, under theCanada Education Savings Actor under a designated provincial program (as defined in subsection 146.1(1)), of an amount that was included because of subsection 146.1(7) in computing the taxpayer’s income for the year or a preceding taxation year;Marginal note:Repayment of UCCB(y)the total of all amounts each of which is an amount paid in the taxation year as a repayment, under theUniversal Child Care Benefit Act, of a benefit that was included because of subsection 56(6) in computing the taxpayer’s income for the taxation year or a preceding taxation year;Marginal note:Repayment under theCanada Disability Savings Act(z)the total of all amounts each of which is an amount paid in the taxation year as a repayment, under or because of theCanada Disability Savings Actor a designated provincial program as defined in subsection 146.4(1), of an amount that was included because of section 146.4 in computing the taxpayer’s income for the taxation year or a preceding taxation year; andMarginal note:Tax informant program(z.1)the total of all amounts each of which is an amount paid in the year as a repayment of an amount that was included, because of paragraph 56(1)(z.4), in computing the taxpayer’s income for the year or a preceding taxation year.
(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;
(i)1/2 of the lesser of(A)the total of all amounts each of which is an amount payable by the taxpayer in respect of self-employed earnings for the year as a contribution under subsection 10(1) of theCanada Pension Planor as a like contribution under aprovincial pension plan, as defined in section 3 of that Act, and(B)the maximum amount of such contributions payable by the taxpayer for the year under the plan, and(ii)the lesser of(A)the total of all amounts each of which is an amount payable by the taxpayer in respect of self-employed earnings for the year as a contribution under subsection 10(1.‍1) or (1.‍2) of theCanada Pension Planor as a like contribution under aprovincial pension plan, as defined in section 3 of that Act, and(B)the maximum amount of such contributions payable by the taxpayer for the year under the plan;
(A)the total of all amounts each of which is an amount payable by the taxpayer in respect of self-employed earnings for the year as a contribution under subsection 10(1) of theCanada Pension Planor as a like contribution under aprovincial pension plan, as defined in section 3 of that Act, and(B)the maximum amount of such contributions payable by the taxpayer for the year under the plan, and
(A)the total of all amounts each of which is an amount payable by the taxpayer in respect of self-employed earnings for the year as a contribution under subsection 10(1.‍1) or (1.‍2) of theCanada Pension Planor as a like contribution under aprovincial pension plan, as defined in section 3 of that Act, and(B)the maximum amount of such contributions payable by the taxpayer for the year under the plan;
(i)the total of all amounts each of which is an amount payable by the taxpayer for the year as an employee’s contribution under subsection 8(1.‍1) or (1.‍2) of theCanada Pension Planor as a like contribution under aprovincial pension plan, as defined in section 3 of that Act, and(ii)the maximum amount of such contributions payable by the taxpayer for the year under the plan;
(i)a superannuation or pension benefit (other than any amount in respect of the benefit that is deducted in computing the taxable income of the taxpayer for a taxation year because of subparagraph 110(1)(f)(i) or a benefit that is part of a series of periodic payments) payable out of or under a pension plan that is not a registered pension plan, attributable to services rendered by the taxpayer or a spouse or common-law partner or former spouse or common-law partner of the taxpayer in a period throughout which that person was not resident in Canada, and included in computing the income of the taxpayer for the year because of subparagraph 56(1)(a)(i), or(ii)an eligible amount in respect of the taxpayer for the year under section 60.01, subsection 104(27) or 104(27.1) or paragraph 147(10.2)(d),
(iii)is designated by the taxpayer in the taxpayer’s return of income under this Part for the year, and(iv)does not exceed the total of all amounts each of which is an amount paid by the taxpayer in the year or within 60 days after the end of the year(A)as a contribution to or under a registered pension plan for the taxpayer’s benefit, other than the portion thereof deductible under paragraph 8(1)(m) in computing the taxpayer’s income for the year, or(B)as a premium (within the meaning assigned by subsection 146(1)) under a registered retirement savings plan under which the taxpayer is the annuitant (within the meaning assigned by subsection 146(1)), other than the portion thereof designated for a taxation year for the purposes of paragraph 60(l,to the extent that the amount was not deducted in computing the taxpayer’s income for a preceding taxation year;
(A)as a contribution to or under a registered pension plan for the taxpayer’s benefit, other than the portion thereof deductible under paragraph 8(1)(m) in computing the taxpayer’s income for the year, or(B)as a premium (within the meaning assigned by subsection 146(1)) under a registered retirement savings plan under which the taxpayer is the annuitant (within the meaning assigned by subsection 146(1)), other than the portion thereof designated for a taxation year for the purposes of paragraph 60(l,
(i)is designated by the taxpayer in the taxpayer’s return of income under this Part for the year, and(ii)does not exceed the total of all amounts each of which as an amount paid by the taxpayer in the year or within 60 days after the end of the year(A)as a contribution to or under a registered pension plan for the taxpayer’s benefit, other than the portion thereof deductible under paragraph 60(j) or 60(j.1) or 8(1)(m) of this Act or paragraph 8(1)(m.1) of theIncome Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, in computing the taxpayer’s income for the year, or(B)as a premium (within the meaning assigned by subsection 146(1)) under a registered retirement savings plan under which the taxpayer is the annuitant (within the meaning assigned by subsection 146(1)), other than the portion thereof that has been designated for the purposes of paragraph 60(j), 60(j.1) or 60(l,to the extent that it was not deducted in computing the taxpayer’s income for a preceding taxation year;
(A)as a contribution to or under a registered pension plan for the taxpayer’s benefit, other than the portion thereof deductible under paragraph 60(j) or 60(j.1) or 8(1)(m) of this Act or paragraph 8(1)(m.1) of theIncome Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, in computing the taxpayer’s income for the year, or(B)as a premium (within the meaning assigned by subsection 146(1)) under a registered retirement savings plan under which the taxpayer is the annuitant (within the meaning assigned by subsection 146(1)), other than the portion thereof that has been designated for the purposes of paragraph 60(j), 60(j.1) or 60(l,
(i)the total of(A)all contributions made in the year by the taxpayer to registered pension plans in respect of eligible service of the taxpayer before 1990 under the plans, where the taxpayer was obliged under the terms of an agreement in writing entered into before March 28, 1988 to make the contributions, and(B)all amounts each of which is an amount paid in the year by the taxpayer to a registered pension plan as(I)a repayment under a prescribed statutory provision of an amount received from the plan that was included under subsection 56(1) in computing the taxpayer’s income for a taxation year ending before 1990, where the taxpayer was obliged as a consequence of a written election made before March 28, 1988 to make the repayment, or(II)interest in respect of a repayment referred to in subclause 60(j.02)(i)(B)(I),other than the portion of that total that is deductible under paragraph 8(1)(m) or paragraph 60(j.03) in computing the taxpayer’s income for the year, and(ii)the total of all amounts each of which is an amount paid out of or under a registered pension plan as part of a series of periodic payments and included under subsection 56(1) in computing the taxpayer’s income for the year, other than the portion of that total that can reasonably be considered to have been designated by the taxpayer for the purpose of paragraph 60(j.2);
(A)all contributions made in the year by the taxpayer to registered pension plans in respect of eligible service of the taxpayer before 1990 under the plans, where the taxpayer was obliged under the terms of an agreement in writing entered into before March 28, 1988 to make the contributions, and(B)all amounts each of which is an amount paid in the year by the taxpayer to a registered pension plan as(I)a repayment under a prescribed statutory provision of an amount received from the plan that was included under subsection 56(1) in computing the taxpayer’s income for a taxation year ending before 1990, where the taxpayer was obliged as a consequence of a written election made before March 28, 1988 to make the repayment, or(II)interest in respect of a repayment referred to in subclause 60(j.02)(i)(B)(I),
(I)a repayment under a prescribed statutory provision of an amount received from the plan that was included under subsection 56(1) in computing the taxpayer’s income for a taxation year ending before 1990, where the taxpayer was obliged as a consequence of a written election made before March 28, 1988 to make the repayment, or(II)interest in respect of a repayment referred to in subclause 60(j.02)(i)(B)(I),
(i)the total of all amounts each of which is an amount paid in the year or a preceding taxation year by the taxpayer to a registered pension plan that was not deductible in computing the taxpayer’s income for a preceding taxation year and that was paid as(A)a repayment under a prescribed statutory provision of an amount received from the plan that was included under subsection 56(1) in computing the taxpayer’s income for a taxation year ending before 1990, or(B)interest in respect of a repayment referred to in clause 60(j.03)(i)(A), and(ii)the amount, if any, by which $3,500 exceeds the amount deducted under paragraph 8(1)(m) in computing the taxpayer’s income for the year;
(A)a repayment under a prescribed statutory provision of an amount received from the plan that was included under subsection 56(1) in computing the taxpayer’s income for a taxation year ending before 1990, or(B)interest in respect of a repayment referred to in clause 60(j.03)(i)(A), and
(i)a repayment under a prescribed statutory provision of an amount received from the plan that(A)was included under subsection 56(1) in computing the taxpayer’s income for a taxation year ending after 1989, and(B)can reasonably be considered not to have been designated by the taxpayer for the purpose of paragraph 60(j.2), or(ii)interest in respect of a repayment referred to in subparagraph 60(j.04)(i),
(A)was included under subsection 56(1) in computing the taxpayer’s income for a taxation year ending after 1989, and(B)can reasonably be considered not to have been designated by the taxpayer for the purpose of paragraph 60(j.2), or
(i)is designated by the taxpayer in the taxpayer’s return of income under this Part for the year,(ii)does not exceed the amount, if any, by which the total of(A)$2,000 multiplied by the number of years before 1996 during which the employee or former employee in respect of whom the payment was made (in this paragraph referred to as the “retiree”) was employed by the employer or a person related to the employer, and(B)$1,500 multiplied by the number by which the number of years before 1989 described in clause 60(j.1)(ii)(A) exceeds the number that can reasonably be regarded as the equivalent number of years before 1989 in respect of which employer contributions under either a pension plan or a deferred profit sharing plan of the employer or a person related to the employer had vested in the retiree at the time of the paymentexceeds the total of(C)all amounts deducted under this paragraph in respect of amounts paid before the year in respect of the retiree(I)by the employer or a person related to the employer, or(II)under a retirement compensation arrangement to which the employer or a person related to the employer has contributed,(C.1)all other amounts deducted under this paragraph for the year in respect of amounts paid in the year in respect of the retiree(I)by a person related to the employer, or(II)under a retirement compensation arrangement to which a person related to the employer has contributed, and(D)all amounts deducted under paragraph 60(t) in computing the retiree’s income for the year in respect of a retirement compensation arrangement to which the employer or a person related to the employer has contributed, and(iii)does not exceed the total of all amounts each of which is an amount paid by the taxpayer in the year or within 60 days after the end of the year in respect of the amount so designated(A)as a contribution to or under a registered pension plan, other than the portion thereof deductible under paragraph 60(j) or 8(1)(m) in computing the taxpayer’s income for the year, or(B)as a premium (within the meaning assigned by section 146) under a registered retirement savings plan under which the taxpayer is the annuitant (within the meaning assigned by section 146), other than the portion thereof that has been designated for the purposes of paragraph 60(j) or 60(l,to the extent that it was not deducted in computing the taxpayer’s income for a preceding taxation year
(A)$2,000 multiplied by the number of years before 1996 during which the employee or former employee in respect of whom the payment was made (in this paragraph referred to as the “retiree”) was employed by the employer or a person related to the employer, and(B)$1,500 multiplied by the number by which the number of years before 1989 described in clause 60(j.1)(ii)(A) exceeds the number that can reasonably be regarded as the equivalent number of years before 1989 in respect of which employer contributions under either a pension plan or a deferred profit sharing plan of the employer or a person related to the employer had vested in the retiree at the time of the payment
(C)all amounts deducted under this paragraph in respect of amounts paid before the year in respect of the retiree(I)by the employer or a person related to the employer, or(II)under a retirement compensation arrangement to which the employer or a person related to the employer has contributed,(C.1)all other amounts deducted under this paragraph for the year in respect of amounts paid in the year in respect of the retiree(I)by a person related to the employer, or(II)under a retirement compensation arrangement to which a person related to the employer has contributed, and(D)all amounts deducted under paragraph 60(t) in computing the retiree’s income for the year in respect of a retirement compensation arrangement to which the employer or a person related to the employer has contributed, and
(I)by the employer or a person related to the employer, or(II)under a retirement compensation arrangement to which the employer or a person related to the employer has contributed,
(I)by a person related to the employer, or(II)under a retirement compensation arrangement to which a person related to the employer has contributed, and
(A)as a contribution to or under a registered pension plan, other than the portion thereof deductible under paragraph 60(j) or 8(1)(m) in computing the taxpayer’s income for the year, or(B)as a premium (within the meaning assigned by section 146) under a registered retirement savings plan under which the taxpayer is the annuitant (within the meaning assigned by section 146), other than the portion thereof that has been designated for the purposes of paragraph 60(j) or 60(l,
(iv)any person whose business was acquired or continued by the employer, and(v)a previous employer of the retiree whose service therewith is recognized in determining the retiree’s pension benefits;
(i)is designated by the taxpayer in the taxpayer’s return of income under this Part for the year, and(ii)does not exceed the least of(A)$6,000,(B)the amount, if any, by which that total exceeds the part of that total designated for the year for the purposes of paragraph 60(j) of this Act or deducted under paragraph 60(k) of theIncome Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, in computing the taxpayer’s income for the year, and(C)the total of all amounts each of which is paid by the taxpayer in the year or within 60 days after the end of the year as a premium (within the meaning assigned by subsection 146(1)) under a registered retirement savings plan under which the taxpayer’s spouse or common-law partner (or, where the taxpayer died in the year or within 60 days after the end of the year, an individual who was the taxpayer’s spouse or common-law partner immediately before the death) is the annuitant (within the meaning assigned by subsection 146(1)), to the extent that the amount was not deducted in computing the taxpayer’s income for a preceding taxation year;
(A)$6,000,(B)the amount, if any, by which that total exceeds the part of that total designated for the year for the purposes of paragraph 60(j) of this Act or deducted under paragraph 60(k) of theIncome Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, in computing the taxpayer’s income for the year, and(C)the total of all amounts each of which is paid by the taxpayer in the year or within 60 days after the end of the year as a premium (within the meaning assigned by subsection 146(1)) under a registered retirement savings plan under which the taxpayer’s spouse or common-law partner (or, where the taxpayer died in the year or within 60 days after the end of the year, an individual who was the taxpayer’s spouse or common-law partner immediately before the death) is the annuitant (within the meaning assigned by subsection 146(1)), to the extent that the amount was not deducted in computing the taxpayer’s income for a preceding taxation year;
(i)as a premium under a registered retirement savings plan under which the taxpayer is the annuitant,(ii)to acquire, from a person licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada an annuities business, an annuity(A)under which the taxpayer is the annuitant(I)for the taxpayer’s life, or for the lives jointly of the taxpayer and the taxpayer’s spouse or common-law partner either without a guaranteed period, or with a guaranteed period that is not greater than 90 years minus the lesser of the age in whole years of the taxpayer and the age in whole years of the taxpayer’s spouse or common-law partner at the time the annuity was acquired, or(II)for a term equal to 90 years minus the age in whole years of the taxpayer or the age in whole years of the taxpayer’s spouse or common-law partner, at the time the annuity was acquired, or(B)under which the taxpayer is the annuitant for a term not exceeding 18 years minus the age in whole years of the taxpayer at the time the annuity was acquiredthat does not provide for any payment thereunder except(C)the single payment by or on behalf of the taxpayer,(D)annual or more frequent periodic payments(I)beginning not later than one year after the date of the payment referred to in clause 60(l(ii)(C), and(II)each of which is equal to all other such payments or not equal to all other such payments solely because of an adjustment that would, if the annuity were an annuity under a retirement savings plan, be in accordance with subparagraphs 146(3)(b)(iii) to 146(3)(b)(v), and(E)payments in full or partial commutation of the annuity and, where the commutation is partial,(I)equal annual or more frequent periodic payments thereafter, or(II)annual or more frequent periodic payments thereafter that are not equal solely because of an adjustment that would, if the annuity were an annuity under a retirement savings plan, be in accordance with subparagraphs 146(3)(b)(iii) to 146(3)(b)(v);or(iii)to a carrier as consideration for a registered retirement income fund under which the taxpayer is the annuitant
(A)under which the taxpayer is the annuitant(I)for the taxpayer’s life, or for the lives jointly of the taxpayer and the taxpayer’s spouse or common-law partner either without a guaranteed period, or with a guaranteed period that is not greater than 90 years minus the lesser of the age in whole years of the taxpayer and the age in whole years of the taxpayer’s spouse or common-law partner at the time the annuity was acquired, or(II)for a term equal to 90 years minus the age in whole years of the taxpayer or the age in whole years of the taxpayer’s spouse or common-law partner, at the time the annuity was acquired, or(B)under which the taxpayer is the annuitant for a term not exceeding 18 years minus the age in whole years of the taxpayer at the time the annuity was acquired
(I)for the taxpayer’s life, or for the lives jointly of the taxpayer and the taxpayer’s spouse or common-law partner either without a guaranteed period, or with a guaranteed period that is not greater than 90 years minus the lesser of the age in whole years of the taxpayer and the age in whole years of the taxpayer’s spouse or common-law partner at the time the annuity was acquired, or(II)for a term equal to 90 years minus the age in whole years of the taxpayer or the age in whole years of the taxpayer’s spouse or common-law partner, at the time the annuity was acquired, or
(C)the single payment by or on behalf of the taxpayer,(D)annual or more frequent periodic payments(I)beginning not later than one year after the date of the payment referred to in clause 60(l(ii)(C), and(II)each of which is equal to all other such payments or not equal to all other such payments solely because of an adjustment that would, if the annuity were an annuity under a retirement savings plan, be in accordance with subparagraphs 146(3)(b)(iii) to 146(3)(b)(v), and(E)payments in full or partial commutation of the annuity and, where the commutation is partial,(I)equal annual or more frequent periodic payments thereafter, or(II)annual or more frequent periodic payments thereafter that are not equal solely because of an adjustment that would, if the annuity were an annuity under a retirement savings plan, be in accordance with subparagraphs 146(3)(b)(iii) to 146(3)(b)(v);
(I)beginning not later than one year after the date of the payment referred to in clause 60(l(ii)(C), and(II)each of which is equal to all other such payments or not equal to all other such payments solely because of an adjustment that would, if the annuity were an annuity under a retirement savings plan, be in accordance with subparagraphs 146(3)(b)(iii) to 146(3)(b)(v), and
(I)equal annual or more frequent periodic payments thereafter, or(II)annual or more frequent periodic payments thereafter that are not equal solely because of an adjustment that would, if the annuity were an annuity under a retirement savings plan, be in accordance with subparagraphs 146(3)(b)(iii) to 146(3)(b)(v);
(iv)is designated by the taxpayer in the taxpayer’s return of income under this Part for the year,(v)does not exceed the total of(A)the amount included in computing the taxpayer’s income for the year as a refund of premiums out of or under a registered retirement savings plan under which the taxpayer’s spouse or common-law partner was the annuitant,(A.1)the amount included in computing the taxpayer’s income for the year as a payment (other than a payment that is part of a series of periodic payments) received by the taxpayer out of or under a pooled registered pension plan as a consequence of the death of an individual who was, immediately before the death, a spouse or common-law partner of the taxpayer,(A.2)the amount included by subsection 146.5(3) in computing the taxpayer’s income for the year as a payment received by the taxpayer as a consequence of the death of an individual who was(I)immediately before the death, the spouse or common-law partner of the taxpayer, or(II)a parent or grandparent of the taxpayer, if, immediately before the death, the taxpayer was financially dependent on the individual for support because of mental or physical infirmity,(B)the amount included in computing the taxpayer’s income for the year as a refund of premiums out of or under a registered retirement savings plan where the taxpayer was dependent by reason of physical or mental infirmity on the annuitant under the plan,(B.01)the amount included in computing the taxpayer’s income for the year as a payment (other than a payment that is part of a series of periodic payments or that relates to an actuarial surplus) received by the taxpayer out of or under a pooled registered pension plan, a registered pension plan or a specified pension plan as a consequence of the death of an individual of whom the taxpayer was a child or grandchild, if the taxpayer was, immediately before the death, financially dependent on the individual for support because of mental or physical infirmity,(B.1)the least of(I)the amount paid by or on behalf of the taxpayer to acquire an annuity that would be described in subparagraph 60(l(ii) if that subparagraph were read without reference to clause (A) thereof,(II)the amount (other than any portion of it that is included in the amount determined under clause (B), (B.01) or (B.2)) that is included in computing the taxpayer’s income for the year as1a payment (other than a payment that is part of a series of periodic payments or that relates to an actuarial surplus) received by the taxpayer out of or under a pooled registered pension plan, a registered pension plan or a specified pension plan,2a refund of premiums out of or under a registered retirement savings plan, or3a designated benefit in respect of a registered retirement income fund (in this clause having the meaning assigned by subsection 146.3(1))as a consequence of the death of an individual of whom the taxpayer is a child or grandchild, and(III)the amount, if any, by which the amount determined for the year under subclause 60(1)(v)(B.1)(II) in respect of the taxpayer exceeds the amount, if any, by which1the total of all designated benefits of the taxpayer for the year in respect of registered retirement income fundsexceeds2the total of all amounts that would be eligible amounts of the taxpayer for the year in respect of those funds (within the meaning that would be assigned by subsection 146.3(6.11) if the taxpayer were described in paragraph (b) thereof), and(B.2)all eligible amounts of the taxpayer for the year in respect of registered retirement income funds (within the meaning assigned by subsection 146.3(6.11)),and where the amount is paid by a direct transfer from the issuer of a registered retirement savings plan or a carrier of a registered retirement income fund,(C)the amount included in computing the taxpayer’s income for the year as a consequence of a payment described in subparagraph 146(2)(b)(ii), and(D)the amount, if any, by which(I)the amount received by the taxpayer out of or under a registered retirement income fund under which the taxpayer is the annuitant and included because of subsection 146.3(5) in computing the taxpayer’s income for the yearexceeds(II)the amount, if any, by which the minimum amount (within the meaning assigned by subsection 146.3(1)) under the fund for the year exceeds the total of all amounts received out of or under the fund in the year by an individual who was an annuitant under the fund before the taxpayer became the annuitant under the fund and that were included because of subsection 146.3(5) in computing that individual’s income for the year, and(vi)was not deducted in computing the taxpayer’s income for a preceding taxation year;
(A)the amount included in computing the taxpayer’s income for the year as a refund of premiums out of or under a registered retirement savings plan under which the taxpayer’s spouse or common-law partner was the annuitant,(A.1)the amount included in computing the taxpayer’s income for the year as a payment (other than a payment that is part of a series of periodic payments) received by the taxpayer out of or under a pooled registered pension plan as a consequence of the death of an individual who was, immediately before the death, a spouse or common-law partner of the taxpayer,(A.2)the amount included by subsection 146.5(3) in computing the taxpayer’s income for the year as a payment received by the taxpayer as a consequence of the death of an individual who was(I)immediately before the death, the spouse or common-law partner of the taxpayer, or(II)a parent or grandparent of the taxpayer, if, immediately before the death, the taxpayer was financially dependent on the individual for support because of mental or physical infirmity,(B)the amount included in computing the taxpayer’s income for the year as a refund of premiums out of or under a registered retirement savings plan where the taxpayer was dependent by reason of physical or mental infirmity on the annuitant under the plan,(B.01)the amount included in computing the taxpayer’s income for the year as a payment (other than a payment that is part of a series of periodic payments or that relates to an actuarial surplus) received by the taxpayer out of or under a pooled registered pension plan, a registered pension plan or a specified pension plan as a consequence of the death of an individual of whom the taxpayer was a child or grandchild, if the taxpayer was, immediately before the death, financially dependent on the individual for support because of mental or physical infirmity,(B.1)the least of(I)the amount paid by or on behalf of the taxpayer to acquire an annuity that would be described in subparagraph 60(l(ii) if that subparagraph were read without reference to clause (A) thereof,(II)the amount (other than any portion of it that is included in the amount determined under clause (B), (B.01) or (B.2)) that is included in computing the taxpayer’s income for the year as1a payment (other than a payment that is part of a series of periodic payments or that relates to an actuarial surplus) received by the taxpayer out of or under a pooled registered pension plan, a registered pension plan or a specified pension plan,2a refund of premiums out of or under a registered retirement savings plan, or3a designated benefit in respect of a registered retirement income fund (in this clause having the meaning assigned by subsection 146.3(1))as a consequence of the death of an individual of whom the taxpayer is a child or grandchild, and(III)the amount, if any, by which the amount determined for the year under subclause 60(1)(v)(B.1)(II) in respect of the taxpayer exceeds the amount, if any, by which1the total of all designated benefits of the taxpayer for the year in respect of registered retirement income fundsexceeds2the total of all amounts that would be eligible amounts of the taxpayer for the year in respect of those funds (within the meaning that would be assigned by subsection 146.3(6.11) if the taxpayer were described in paragraph (b) thereof), and(B.2)all eligible amounts of the taxpayer for the year in respect of registered retirement income funds (within the meaning assigned by subsection 146.3(6.11)),
(I)immediately before the death, the spouse or common-law partner of the taxpayer, or(II)a parent or grandparent of the taxpayer, if, immediately before the death, the taxpayer was financially dependent on the individual for support because of mental or physical infirmity,
(I)the amount paid by or on behalf of the taxpayer to acquire an annuity that would be described in subparagraph 60(l(ii) if that subparagraph were read without reference to clause (A) thereof,(II)the amount (other than any portion of it that is included in the amount determined under clause (B), (B.01) or (B.2)) that is included in computing the taxpayer’s income for the year as1a payment (other than a payment that is part of a series of periodic payments or that relates to an actuarial surplus) received by the taxpayer out of or under a pooled registered pension plan, a registered pension plan or a specified pension plan,2a refund of premiums out of or under a registered retirement savings plan, or3a designated benefit in respect of a registered retirement income fund (in this clause having the meaning assigned by subsection 146.3(1))as a consequence of the death of an individual of whom the taxpayer is a child or grandchild, and(III)the amount, if any, by which the amount determined for the year under subclause 60(1)(v)(B.1)(II) in respect of the taxpayer exceeds the amount, if any, by which1the total of all designated benefits of the taxpayer for the year in respect of registered retirement income fundsexceeds2the total of all amounts that would be eligible amounts of the taxpayer for the year in respect of those funds (within the meaning that would be assigned by subsection 146.3(6.11) if the taxpayer were described in paragraph (b) thereof), and
(C)the amount included in computing the taxpayer’s income for the year as a consequence of a payment described in subparagraph 146(2)(b)(ii), and(D)the amount, if any, by which(I)the amount received by the taxpayer out of or under a registered retirement income fund under which the taxpayer is the annuitant and included because of subsection 146.3(5) in computing the taxpayer’s income for the yearexceeds(II)the amount, if any, by which the minimum amount (within the meaning assigned by subsection 146.3(1)) under the fund for the year exceeds the total of all amounts received out of or under the fund in the year by an individual who was an annuitant under the fund before the taxpayer became the annuitant under the fund and that were included because of subsection 146.3(5) in computing that individual’s income for the year, and
(I)the amount received by the taxpayer out of or under a registered retirement income fund under which the taxpayer is the annuitant and included because of subsection 146.3(5) in computing the taxpayer’s income for the year
(II)the amount, if any, by which the minimum amount (within the meaning assigned by subsection 146.3(1)) under the fund for the year exceeds the total of all amounts received out of or under the fund in the year by an individual who was an annuitant under the fund before the taxpayer became the annuitant under the fund and that were included because of subsection 146.3(5) in computing that individual’s income for the year, and
(i)such part of any succession duties payable under a law of a province in respect of the death of the predecessor as may reasonably be regarded as attributable to the property in payment of or on account of which the benefit was so received,
(ii)the value of the property in payment of or on account of which the benefit was so received, as computed for the purposes of the law referred to in subparagraph 60(m.1)(i);
(i)a pension described in clause 56(1)(a)(i)(A),(ii)a benefit described in clause 56(1)(a)(i)(B),(iii)an amount described in subparagraph 56(1)(a)(ii),(iv)a benefit described in subparagraph 56(1)(a)(iv),(v)a benefit described in subparagraph 56(1)(a)(vi),(v.1)a benefit described in subparagraph 56(1)(a)(vii), and(vi)an amount described in paragraph 56(1)(r);
(i)the taxpayer is an individual,(ii)the amount is paid as(A)a repayment of an amount received from the plan that was included in computing the taxpayer’s income for the year or a preceding year, if(I)it is reasonable to consider that the amount was paid under the plan as a consequence of an error and not as an entitlement to benefits, or(II)it was subsequently determined that, as a consequence of a settlement of a dispute in respect of the taxpayer’s employment, the taxpayer was not entitled to the amount, or(B)interest in respect of a repayment described in clause (A), and(iii)no portion of the amount is deductible under any of paragraph 8(1)(m) and subsections 146(5) to (5.2) in computing the taxpayer’s income for the year;
(A)a repayment of an amount received from the plan that was included in computing the taxpayer’s income for the year or a preceding year, if(I)it is reasonable to consider that the amount was paid under the plan as a consequence of an error and not as an entitlement to benefits, or(II)it was subsequently determined that, as a consequence of a settlement of a dispute in respect of the taxpayer’s employment, the taxpayer was not entitled to the amount, or(B)interest in respect of a repayment described in clause (A), and
(I)it is reasonable to consider that the amount was paid under the plan as a consequence of an error and not as an entitlement to benefits, or(II)it was subsequently determined that, as a consequence of a settlement of a dispute in respect of the taxpayer’s employment, the taxpayer was not entitled to the amount, or
(i)an assessment of tax, interest or penalties under this Act or an Act of a province that imposes a tax similar to the tax imposed under this Act,(ii)a decision of the Canada Employment Insurance Commission under theEmployment Insurance Actor to an appeal of such a decision to the Social Security Tribunal,(iii)an assessment of any income tax deductible by the taxpayer under section 126 or any interest or penalty with respect thereto, or(iv)an assessment or a decision made under theCanada Pension Planor a provincial pension plan as defined in section 3 of that Act;
(i)the total of all legal expenses (other than those relating to a division or settlement of property arising out of, or on a breakdown of, a marriage or common-law partnership) paid by the taxpayer in the year or in any of the 7 preceding taxation years to collect or establish a right to an amount of(A)a benefit under a pension fund or plan (other than a benefit under theCanada Pension Planor a provincial pension plan as defined in section 3 of that Act) in respect of the employment of the taxpayer or a deceased individual of whom the taxpayer was a dependant, relation or legal representative, or(B)a retiring allowance of the taxpayer or a deceased individual of whom the taxpayer was a dependant, relation or legal representative, and(ii)the amount, if any, by which the total of all amounts each of which is(A)an amount described in clause 60(o.1)(i)(A) or 60(o.1)(i)(B)(I)that is received after 1985,(II)in respect of which legal expenses described in subparagraph 60(o.1)(i) were paid, and(III)that is included in computing the income of the taxpayer for the year or a preceding taxation year, or(B)an amount included in computing the income of the taxpayer under paragraph 56(1)(l.1) for the year or a preceding taxation year,exceeds the total of all amounts each of which is an amount deducted under paragraph 60(j), 60(j.01), 60(j.1) or 60(j.2) in computing the income of the taxpayer for the year or a preceding taxation year, to the extent that the amount may reasonably be considered to have been deductible as a consequence of the receipt of an amount referred to in clause 60(o.1)(ii)(A),
(A)a benefit under a pension fund or plan (other than a benefit under theCanada Pension Planor a provincial pension plan as defined in section 3 of that Act) in respect of the employment of the taxpayer or a deceased individual of whom the taxpayer was a dependant, relation or legal representative, or(B)a retiring allowance of the taxpayer or a deceased individual of whom the taxpayer was a dependant, relation or legal representative, and
(A)an amount described in clause 60(o.1)(i)(A) or 60(o.1)(i)(B)(I)that is received after 1985,(II)in respect of which legal expenses described in subparagraph 60(o.1)(i) were paid, and(III)that is included in computing the income of the taxpayer for the year or a preceding taxation year, or(B)an amount included in computing the income of the taxpayer under paragraph 56(1)(l.1) for the year or a preceding taxation year,
(I)that is received after 1985,(II)in respect of which legal expenses described in subparagraph 60(o.1)(i) were paid, and(III)that is included in computing the income of the taxpayer for the year or a preceding taxation year, or
(iii)the portion of the total described in subparagraph 60(o.1)(i) in respect of the taxpayer that may reasonably be considered to have been deductible under this paragraph in computing the income of the taxpayer for a preceding taxation year;
(i)the amount has been included in computing the income of the taxpayer for the year or a preceding taxation year as an amount described in subparagraph 56(1)(n)(i) or paragraph 56(1)(o) paid to the taxpayer by the payer,(ii)at the time the amount was paid by the payer to the taxpayer a condition was stipulated for the taxpayer to fulfil,(iii)as a result of the failure of the taxpayer to fulfil the condition referred to in subparagraph 60(q(ii) the taxpayer was required to repay the amount to the payer,(iv)during the period for which the amount referred to in subparagraph 60(q(i) was paid the taxpayer did not provide other than occasional services to the payer as an officer or under a contract of employment, and(v)the amount was paid to the taxpayer for the purpose of enabling the taxpayer to further the taxpayer’s education;
(i)the amount that had been so included in computing the taxpayer’s income, and(ii)the total of all amounts used by the taxpayer to acquire in the year the taxpayer’s owner-occupied home (within the meaning assigned by paragraph 146.2(1)(f) of theIncome Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, as it read in its application to the 1985 taxation year),
(iii)under subsection 146.2(6.1) of theIncome Tax Act, chapter 148 of the Revised Statutes of Canada, 1952 (as it read in its application to taxation years before 1986) in computing the taxpayer’s income for any taxation year ending before 1986, or(iv)under this paragraph for any preceding taxation year ending after 1985;
(i)the total of all amounts required by subsection 148(1) to be included in computing the taxpayer’s income for the year or a preceding taxation year from a disposition described in paragraph (b) of the definitiondispositionin subsection 148(9) in respect of that policy
(ii)the total of all repayments made by the taxpayer in respect of the policy loan that were deductible in computing the taxpayer’s income for a preceding taxation year;
(i)the total of all amounts in respect of the particular arrangement so required to be included in computing the taxpayer’s income for the year, and(ii)the amount, if any, by which the total of all amounts each of which is(A)an amount (other than an amount deductible under paragraph 8(1)(m.2) or transferred to the particular arrangement under circumstances in which subsection 207.6(7) applies) contributed under the particular arrangement by the taxpayer while it was a retirement compensation arrangement and before the end of the year,(A.1)an amount transferred in respect of the taxpayer before the end of the year to the particular arrangement from another retirement compensation arrangement under circumstances in which subsection 207.6(7) applies, to the extent that the amount would have been deductible under this paragraph in respect of the other arrangement in computing the taxpayer’s income if it had been received by the taxpayer out of the other arrangement,(B)an amount paid by the taxpayer before the end of the year and at a time when the taxpayer was resident in Canada to acquire an interest in the particular arrangement, or(C)an amount that was received or became receivable by the taxpayer before the end of the year and at a time when the taxpayer was resident in Canada as proceeds from the disposition of an interest in the particular arrangement,exceeds the total of all amounts each of which is(D)an amount deducted under this paragraph or paragraph 60(u) in respect of the particular arrangement in computing the taxpayer’s income for a preceding taxation year, or(E)an amount transferred in respect of the taxpayer before the end of the year from the particular arrangement to another retirement compensation arrangement under circumstances in which subsection 207.6(7) applies, to the extent that the amount would have been deductible under this paragraph in respect of the particular arrangement in computing the taxpayer’s income if it had been received by the taxpayer out of the particular arrangement;
(A)an amount (other than an amount deductible under paragraph 8(1)(m.2) or transferred to the particular arrangement under circumstances in which subsection 207.6(7) applies) contributed under the particular arrangement by the taxpayer while it was a retirement compensation arrangement and before the end of the year,(A.1)an amount transferred in respect of the taxpayer before the end of the year to the particular arrangement from another retirement compensation arrangement under circumstances in which subsection 207.6(7) applies, to the extent that the amount would have been deductible under this paragraph in respect of the other arrangement in computing the taxpayer’s income if it had been received by the taxpayer out of the other arrangement,(B)an amount paid by the taxpayer before the end of the year and at a time when the taxpayer was resident in Canada to acquire an interest in the particular arrangement, or(C)an amount that was received or became receivable by the taxpayer before the end of the year and at a time when the taxpayer was resident in Canada as proceeds from the disposition of an interest in the particular arrangement,
(D)an amount deducted under this paragraph or paragraph 60(u) in respect of the particular arrangement in computing the taxpayer’s income for a preceding taxation year, or(E)an amount transferred in respect of the taxpayer before the end of the year from the particular arrangement to another retirement compensation arrangement under circumstances in which subsection 207.6(7) applies, to the extent that the amount would have been deductible under this paragraph in respect of the particular arrangement in computing the taxpayer’s income if it had been received by the taxpayer out of the particular arrangement;
(i)the total of all amounts in respect of the particular arrangement so required to be included in computing the taxpayer’s income for the year, and(ii)the amount, if any, by which the total of all amounts each of which is(A)an amount (other than an amount deductible under paragraph 8(1)(m.2) or transferred to the particular arrangement under circumstances in which subsection 207.6(7) applies) contributed under the particular arrangement by the taxpayer while it was a retirement compensation arrangement and before the end of the year,(A.1)an amount transferred in respect of the taxpayer before the end of the year to the particular arrangement from another retirement compensation arrangement under circumstances in which subsection 207.6(7) applies, to the extent that the amount would have been deductible under paragraph 60(t) in respect of the other arrangement in computing the taxpayer’s income if it had been received by the taxpayer out of the other arrangement, or(B)an amount paid by the taxpayer before the end of the year and at a time when the taxpayer was resident in Canada to acquire an interest in the particular arrangementexceeds the total of all amounts each of which is(C)an amount deducted under paragraph 60(t) in respect of the particular arrangement in computing the taxpayer’s income for the year or a preceding taxation year,(D)an amount deducted under this paragraph in respect of the particular arrangement in computing the taxpayer’s income for a preceding taxation year, or(E)an amount transferred in respect of the taxpayer before the end of the year from the particular arrangement to another retirement compensation arrangement under circumstances in which subsection 207.6(7) applies, to the extent that the amount would have been deductible under paragraph 60(t) in respect of the particular arrangement in computing the taxpayer’s income if it had been received by the taxpayer out of the particular arrangement;
(A)an amount (other than an amount deductible under paragraph 8(1)(m.2) or transferred to the particular arrangement under circumstances in which subsection 207.6(7) applies) contributed under the particular arrangement by the taxpayer while it was a retirement compensation arrangement and before the end of the year,(A.1)an amount transferred in respect of the taxpayer before the end of the year to the particular arrangement from another retirement compensation arrangement under circumstances in which subsection 207.6(7) applies, to the extent that the amount would have been deductible under paragraph 60(t) in respect of the other arrangement in computing the taxpayer’s income if it had been received by the taxpayer out of the other arrangement, or(B)an amount paid by the taxpayer before the end of the year and at a time when the taxpayer was resident in Canada to acquire an interest in the particular arrangement
(C)an amount deducted under paragraph 60(t) in respect of the particular arrangement in computing the taxpayer’s income for the year or a preceding taxation year,(D)an amount deducted under this paragraph in respect of the particular arrangement in computing the taxpayer’s income for a preceding taxation year, or(E)an amount transferred in respect of the taxpayer before the end of the year from the particular arrangement to another retirement compensation arrangement under circumstances in which subsection 207.6(7) applies, to the extent that the amount would have been deductible under paragraph 60(t) in respect of the particular arrangement in computing the taxpayer’s income if it had been received by the taxpayer out of the particular arrangement;
(i)deducted in computing the taxpayer’s income for any year under paragraph (n), or(ii)deductible in computing the taxpayer’s income for any year under paragraph (v.2);
[NOTE: Application provisions are not included in the consolidated textsee relevant amending Acts and regulations.]R.S., 1985, c. 1 (5th Supp.), s. 601994, c. 7, Sch