VIII, s. 20(2)]Marginal note:Repayment of support payments(c.2)an amount paid by the taxpayer in the year or one of the 2 preceding taxation years under a decree, order or judgment of a competent tribunal as a repayment of an amount included under paragraph 56(1)(b) or 56(1)(c), or under paragraph 56(1)(c.1) (as it applies, in computing the taxpayer’s income for the year or a preceding taxation year, to decrees, orders and judgments made before 1993) to the extent that it was not so deducted for a preceding taxation year;Marginal note:Interest on death duties(d)an amount equal to annual interest accruing within the taxation year in respect of succession duties, inheritance taxes or estate taxes;Marginal note:CPP/QPP contributions on self-employed earnings(e)the total of(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;Marginal note:Enhanced CPP contributions(e.1)the lesser of(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;Marginal note:Restrictive covenant — bad debt(f)all debts owing to a taxpayer that are established by the taxpayer to have become bad debts in the taxation year and that are in respect of an amount included because of the operation of subsection 6(3.1) or 56.4(2) in computing the taxpayer’s income in a preceding taxation year;Marginal note:Quebec parental insurance plan — self-employed premiums(g)the amount determined by the formulaA – BwhereAis the total of all amounts each of which is an amount payable by the taxpayer in respect of self-employed earnings for the taxation year as a premium under theAct respecting parental insurance, R.S.Q., c