Income Tax Act — I-3.3 146
ed pension plan to a registered retirement savings plan, (ii) was not paid by way of a transfer of an amount from a deferred profit sharing plan to a registered retirement savings plan in accordance with subsection 147(19), and (iii) was not paid by way of a transfer of an amount to a registered retirement savings plan from (A) a pooled registered pension plan in circumstances to which subsection 147.5(21) applied, or (B) a specified pension plan in circumstances to which subsection (21) applied, (c) the payment is received by the taxpayer or the taxpayer’s spouse or common-law partner in a particular taxation year that is (i) the year in which the premiums were paid by the taxpayer, (ii) the year in which a notice of assessment for the taxation year referred to in subparagraph 146(8.2)(c)(i) was sent to the taxpayer, or (iii) the year immediately following the year referred to in subparagraph 146(8.2)(c)(i) or 146(8.2)(c)(ii), and (d) the payment is included in computing the taxpayer’s income for the particular year, the payment (except to the extent that it is a prescribed withdrawal) may be deducted in computing the taxpayer’s income for the particular year unless it is reasonable to consider that (e) the taxpayer did not reasonably expect that the full amount of the premiums would be deductible in the taxation year in which the premiums were paid or in the immediately preceding taxation year, and (f) the taxpayer paid all or any portion of the premiums with the intent of receiving a payment that, but for this paragraph and paragraph 146(8.2)(e), would be deductible under this subsection. Premium deemed not paid (8.21) Where a taxpayer or the taxpayer’s spouse or common-law partner has, at any time in a taxation year, received a payment from a registered retirement savings plan or a registered retirement income fund in respect of all or any portion of a premium paid by the taxpayer to a registered retirement savings plan and the payment has been deducted under subsection 146(8.2) in computing the taxpayer’s income for the year, the premium or portion thereof, as the case may be, shall, (a) for the purposes of determining, after that time, the amount that may be deducted under subsection 146(5) or 146(5.1) in computing the taxpayer’s income for the year or a preceding taxation year, and (b) for the purposes of subsections 146(8.3) and 146.3(5.1) after that time, in the case of a payment received by the taxpayer, be deemed not to have been a premium paid by the taxpayer to a registered retirement savings plan. Spousal or common-law partner payments (8.3) Where at any time in a taxation year a particular amount in respect of a registered retirement savings plan that is a spousal or common-law partner plan in relation to a taxpayer is required by reason of subsection (8) or paragraph (12)(b) to be included in computing the income of the taxpayer’s spouse or common-law partner before the plan matures or as a payment in full or partial commutation of a retirement income under the plan and the taxpayer is not living separate and apart from the taxpayer’s spouse or common-law partner at that time by reason of the breakdown of their marriage or common-law partnership, there shall be included at that time in computing the taxpayer’s income for the year an amount equal to the lesser of (a) the total of all amounts each of which is a premium paid by the taxpayer in the year or in one of the two immediately preceding taxation years to a registered retirement savings plan under which the taxpayer’s spouse or common-law partner was the annuitant at the time the premium was paid, and (b) the particular amount. Ordering (8.5) Where a taxpayer has paid more than one premium described in subsection 146(8.3), such a premium or part thereof paid by the taxpayer at any time shall be deemed to have been included in computing the taxpayer’s income by virtue of that subsection before premiums or parts thereof paid by the taxpayer after that time. S