Income Tax Act — I-3.3 20
o a trustee under an employee life and health trust as is permitted by subsections 144.1(4) to (7); Patronage dividends (u) such amounts in respect of payments made by the taxpayer pursuant to allocations in proportion to patronage as are permitted by section 135; Mining taxes (v) such amount as is allowed by regulation in respect of taxes on income from mining operations; (v.1) [Repealed, 2003, c. 28, s. 3] Employer’s contributions under profit sharing plan (w) an amount paid by the taxpayer to a trustee in trust for employees of the taxpayer or of a corporation with whom the taxpayer does not deal at arm’s length, under an employees profit sharing plan as permitted by section 144; Employer’s contributions under registered supplementary unemployment benefit plan (x) an amount paid by the taxpayer to a trustee under a registered supplementary unemployment benefit plan as permitted by section 145; Employer’s contributions under deferred profit sharing plan (y) an amount paid by the taxpayer to a trustee under a deferred profit sharing plan as permitted by subsection 147(8); Cancellation of lease (z) the proportion of an amount not otherwise deductible that was paid or that became payable by the taxpayer before the end of the year to a person for the cancellation of a lease of property of the taxpayer leased by the taxpayer to that person that (i) the number of days that remained in the term of the lease (including all renewal periods of the lease), not exceeding 40 years, immediately before its cancellation and that were in the year is of (ii) the number of days that remained in the term of the lease (including all renewal periods of the lease), not exceeding 40 years, immediately before its cancellation, in any case where the property was owned at the end of the year by the taxpayer or by a person with whom the taxpayer was not dealing at arm’s length and no part of the amount was deductible by the taxpayer under paragraph 20(1)(z.1) in computing the taxpayer’s income for a preceding taxation year; Idem (z.1) an amount not otherwise deductible that was paid or that became payable by the taxpayer before the end of the year to a person for the cancellation of a lease of property of the taxpayer leased by the taxpayer to that person, in any case where (i) the property was not owned at the end of the year by the taxpayer or by a person with whom the taxpayer was not dealing at arm’s length, and (ii) no part of the amount was deductible by the taxpayer under this paragraph in computing the taxpayer’s income for any preceding taxation year, to the extent of the amount thereof (or in the case of capital property, 1/2 of the amount thereof) that was not deductible by the taxpayer under paragraph 20(1)(z) in computing the taxpayer’s income for any preceding taxation year; Landscaping of grounds (aa) an amount paid by the taxpayer in the year for the landscaping of grounds around a building or other structure of the taxpayer that is used by the taxpayer primarily for the purpose of gaining or producing income therefrom or from a business; Fees paid to investment counsel (bb) an amount, other than a commission, that (i) is paid by the taxpayer in the year to a person or partnership the principal business of which (A) is advising others as to the advisability of purchasing or selling specific shares or securities, or (B) includes the provision of services in respect of the administration or management of shares or securities, and (ii) is paid for (A) advice as to the advisability of purchasing or selling a specific share or security of the taxpayer, or (B) services in respect of the administration or management of shares or securities of the taxpayer; Expenses of representation (cc) an amount paid by the taxpayer in the year as or on account of expenses incurred by the taxpayer in making any representation relating to a business carried on by the taxpayer, (i) to the government of a country, province or state or to a municipal or public b