Income Tax Act — I-3.3 110
axable income of another qualifying person, (iv) an amount would have been deductible in computing the taxable income of the individual under paragraph (d) if the security were not a non-qualified security, (v) in the case of an individual who is not resident in Canada throughout the year, the benefit deemed by subsection 7(1) to have been received by the individual was included in computing the taxable income earned in Canada of the individual for the year, and (vi) the notification requirements in subsection (1.9) are met in respect of the security; Deductions for payments (f) any social assistance payment made on the basis of a means, needs or income test and included because of clause 56(1)(a)(i)(A) or paragraph 56(1)(u) in computing the taxpayer’s income for the year or any amount that is (i) an amount exempt from income tax in Canada because of a provision contained in a tax convention or agreement with another country that has the force of law in Canada, (ii) compensation received under an employees’ or workers’ compensation law of Canada or a province in respect of an injury, disability or death, except any such compensation received by a person as the employer or former employer of the person in respect of whose injury, disability or death the compensation was paid, (iii) income from employment with a prescribed international organization, (iv) the taxpayer’s income from employment with a prescribed international non-governmental organization, where the taxpayer (A) was not, at any time in the year, a Canadian citizen, (B) was a non-resident person immediately before beginning that employment in Canada, and (C) if the taxpayer is resident in Canada, became resident in Canada solely for the purpose of that employment, or (v) the lesser of (A) the employment income earned by the taxpayer as a member of the Canadian Forces, or as a police officer, while serving on a deployed international operational mission (as determined by the Minister of National Defence, the Minister of Public Safety and Emergency Preparedness or by a person designated by either Minister), and (B) the employment income that would have been so earned by the taxpayer if the taxpayer had been paid at the maximum rate of pay that applied, from time to time during the mission, to a Lieutenant-Colonel (General Service Officers) of the Canadian Forces, to the extent that it is included in computing the taxpayer’s income for the year; Financial assistance (g) any amount that (i) is received by the taxpayer in the year under a program referred to in subparagraph 56(1)(r)(ii) or (iii), a program established under the authority of the Department of Employment and Social Development Act or a prescribed program, (ii) is financial assistance for the payment of tuition fees of the taxpayer that are not included in computing an amount deductible under subsection 118.5(1) in computing the taxpayer’s tax payable under this Part for any taxation year, (iii) is included in computing the taxpayer’s income for the year, and (iv) is not otherwise deductible in computing the taxpayer’s taxable income for the year; (h) 35 per cent of the total of all benefits (in this paragraph referred to as “U.S. social security benefits”) that are received by the taxpayer in the taxation year and to which paragraph 5 of Article XVIII of the Convention between Canada and the United States of America with respect to Taxes on Income and on Capital as set out in Schedule I to the Canada-United States Tax Convention Act, 1984 , S.C. 1984, c. 20, applies, if (i) the taxpayer has continuously during a period that begins before 1996 and ends in the taxation year, been resident in Canada, and has received U.S. social security benefits in each taxation year that ends in that period, or (ii) in the case where the benefits are payable to the taxpayer in respect of a deceased individual, (A) the taxpayer was, immediately before the deceased individual’s death, the deceased individual’s spouse or comm