Income Tax Act — I-3.3 (a)
excluded right or interest of a taxpayer who is an individual means (a) a right of the individual under, or an interest of the individual in a trust governed by, (i) a registered retirement savings plan or a plan referred to in subsection 146(12) as an “amended plan”, (ii) a registered retirement income fund, (iii) a registered education savings plan, (iii.1) a registered disability savings plan, (iii.2) a TFSA, (iii.3) a FHSA, (iv) a deferred profit sharing plan or a plan referred to in subsection 147(15) as a “revoked plan”, (v) an employees profit sharing plan, (vi) an employee benefit plan (other than a plan described in subparagraph (b)(i) or (ii)), (vi.1) an employee life and health trust, (vii) a plan or arrangement (other than an employee benefit plan) under which the individual has a right to receive in a year remuneration in respect of services rendered by the individual in the year or a prior year, (viii) a superannuation or pension fund or plan (other than an employee benefit plan), (ix) a retirement compensation arrangement, (x) a foreign retirement arrangement, or (xi) a registered supplementary unemployment benefit plan; (b) a right of the individual to a benefit under an employee benefit plan that is (i) a plan or arrangement described in paragraph (j) of the definition salary deferral arrangement in subsection 248(1) that would, but for paragraphs (j) and (k) of that definition, be a salary deferral arrangement, or (ii) a plan or arrangement that would, but for paragraph 6801(c) of the Income Tax Regulations , be a salary deferral arrangement, to the extent that the benefit can reasonably be considered to be attributable to services rendered by the individual in Canada; (c) a right of the individual under an agreement referred to in subsection 7(1); (d) a right of the individual to a retiring allowance; (e) a right of the individual under, or an interest of the individual in, a trust that is (i) an employee trust, (ii) an amateur athlete trust, (iii) a cemetery care trust, or (iv) a trust governed by an eligible funeral arrangement; (f) a right of the individual to receive a payment under (i) an annuity contract, or (ii) an income-averaging annuity contract; (g) a right of the individual to a benefit under (i) the Canada Pension Plan or a provincial pension plan as defined in section 3 of that Act, (ii) the Old Age Security Act , or (iii) [Repealed, 2011, c. 24, s. 43] (iv) a plan or arrangement instituted by the social security legislation of a country other than Canada or of a state, province or other political subdivision of such a country; (h) a right of the individual to a benefit described in any of subparagraphs 56(1)(a)(iii) to (vi); (i) a right of the individual to a payment out of a NISA Fund No. 2; (j) an interest of the individual in a personal trust resident in Canada if the interest was never acquired for consideration and did not arise as a consequence of a qualifying disposition by the individual (within the meaning that would be assigned by subsection 107.4(1) if that subsection were read without reference to paragraphs 107.4(1)(h) and (i)); (k) an interest of the individual in a non-resident testamentary trust that is an estate that arose on and as a consequence of a death if (i) the interest was never acquired for consideration, and (ii) the estate has been in existence for no more than 36 months; or (l) an interest of the individual in a life insurance policy in Canada, except for that part of the policy in respect of which the individual is deemed by paragraph 138.1(1)(e) to have an interest in a related segregated fund trust. ( droit, participation ou intérêt exclu )