Income Tax Act ( R.S.C. , 1985, c. 1 (5th Supp.))

A - (B + C) where is 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, is 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, and is 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;

(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 the Canada Pension Plan or as a like contribution under a , 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 the Canada Pension Plan or as a like contribution under a , 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 the Canada Pension Plan or as a like contribution under a , 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;
A – B where is 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 the Act respecting parental insurance , R.S.Q., c. A-29.011, and is the total of all amounts each of which is an amount that would be payable by the taxpayer as an employee’s premium under the Act respecting parental insurance , R.S.Q., c. A-29.011, if those earnings were employment income of the taxpayer for the taxation year;
- (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,
  - (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, or
  - (C) to or under a registered retirement income fund under which the taxpayer is the , as defined in subsection 146.3(1), other than the portion thereof designated for a taxation year for the purposes of paragraph (l),
  to the extent that the amount was not deducted in computing the taxpayer’s income for a preceding taxation year;
  - (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 the Income 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;
    - (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
        
        (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
        
        (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
        
        except to the extent that the total was deductible under paragraph 8(1)(m) in computing the taxpayer’s income for the year;
        
        (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 payment
        
        exceeds 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,
        
        (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,
        
        to the extent that it was not deducted in computing the taxpayer’s income for a preceding taxation year
        
        and for the purposes of this paragraph, includes
        
        (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 the Income 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
        
        that 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
        
        (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);
        
        where 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,
        
        (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 as 1 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, 2 a refund of premiums out of or under a registered retirement savings plan, or 3 a 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 which 1 the total of all designated benefits of the taxpayer for the year in respect of registered retirement income funds exceeds 2 the 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
        
        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 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
        
        (i) exceeds the taxpayer’s taxable income for the subsequent year (determined without reference to paragraphs (n), (n.1) and (v.1)), and
        
        (ii) is not deducted in computing the taxpayer’s taxable income for any other taxation year;
        
        (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 the Employment Insurance Act or 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 the Canada Pension Plan or 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 the Canada Pension Plan or 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
        
        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),
        
        (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 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 definition in 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;
        
        (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 arrangement
        
        exceeds 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;
        
        (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 text
        
        see relevant amending Acts and regulations.]
        
        R.S., 1985, c. 1 (5th Supp.), s. 60
        
        1994, c. 7, Sch. II, s. 34, Sch. VII, s. 2, Sch. VIII, s. 20, c. 21, s. 26
        
        1996, c. 11, s. 99, c. 21, s. 13, c. 23, ss. 172.1, 187
        
        1997, c. 25, s. 10
        
        1998, c. 19, s. 99
        
        1999, c. 22, s. 16
        
        2000, c. 12, s. 142, c. 19, s. 7
        
        2001, c. 17, s. 41
        
        2002, c. 9, s. 25
        
        2003, c. 15, s. 71
        
        2004, c. 26, s. 20
        
        2006, c. 4, s. 174
        
        2007, c. 2, s. 7, c. 29, s. 4, c. 35, ss. 18, 105
        
        2009, c. 2, s. 14
        
        2010, c. 12, s. 5, c. 25, s. 10
        
        2011, c. 24, s. 11
        
        2012, c. 19, s. 278, c. 27, s. 27, c. 31, s. 12
        
        2013, c. 34, ss. 196, 426, c. 40, s. 26
        
        2014, c. 20, s. 3
        
        2016, c. 14, s. 66
        
        2018, c. 27, s. 34
        
        2020, c. 12, s. 2 “42”
        
        2021, c. 23, s. 8
        
        2022, c. 19, s. 6
        
        2023, c. 26, s. 11
        
        2024, c. 17, s. 13