Income Tax Act — I-3.3 81
ived under the Memorial Grant Program for First Responders established under the authority of the Department of Public Safety and Emergency Preparedness Act in respect of individuals who die in the course of, or as a result of, their duties or as a result of an occupational illness or psychological impairment; Employees profit sharing plan (k) a payment or part of a payment from an employees profit sharing plan that section 144 provides is not to be included; Prospecting (l) an amount in respect of the receipt of a share that section 35 provides is not to be included; Interest on certain obligations (m) interest that accrued to, became receivable or was received by, a corporation resident in Canada (in this paragraph referred to as the “parent corporation”) on a bond, debenture, bill, note, mortgage or similar obligation received by it as consideration for the disposition by it, before June 18, 1971, of (i) a business carried on by it in a country other than Canada, or (ii) all of the shares of a corporation that carried on a business in a country other than Canada, and such of the debts and other obligations of that corporation as were, immediately before the disposition, owing to the parent corporation, if (iii) the business was of a public utility or public service nature, (iv) the business or the property described in subparagraph 81(1)(m)(ii), as the case may be, was disposed of to a person or persons resident in that country, and (v) the obligation received by the parent corporation was issued by or guaranteed by the government of that country or any agent thereof; Governor General (n) income from the office of Governor General of Canada, other than salary under the Governor General’s Act ; (o) and (p) [Repealed, 1998, c. 19, s. 14(1)] Provincial indemnities (q) an amount paid to an individual as an indemnity under a prescribed provision of the law of a province; Foreign retirement arrangements (r) an amount that is credited or added to a deposit or account governed by a foreign retirement arrangement as interest or other income in respect of the deposit or account, where the amount would, but for this paragraph, be included in the taxpayer’s income solely because of that crediting or adding; Salary deferral leave plans (s) an amount paid to the taxpayer in the year under an arrangement described in paragraph 6801(a) of the Income Tax Regulations to the extent that the amount may reasonably be considered to be attributable to amounts that (i) were included in the taxpayer’s income for a preceding taxation year and were income, interest or other additional amounts, described in subparagraph 6801(a)(iv) of the Income Tax Regulations , and (ii) were re-contributed by the taxpayer under the arrangement in a preceding taxation year; Dental benefits (t) an amount received under the Dental Benefit Act ; or Disability benefits (u) an amount received under the Canada Disability Benefit Act . (2) and (3) [Repealed, 2017, c. 20, s. 6] Travel expenses (3.1) There shall not be included in computing an individual’s income for a taxation year an amount (not in excess of a reasonable amount) received by the individual from an employer with whom the individual was dealing at arm’s length as an allowance for, or reimbursement of, travel expenses incurred by the individual in the year in respect of the individual’s part-time employment in the year with the employer (other than expenses incurred in the performance of the duties of the individual’s part-time employment) if (a) throughout the period in which the expenses were incurred, (i) the individual had other employment or was carrying on a business, or (ii) where the employer is a designated educational institution (within the meaning assigned by subsection 118.6(1)), the duties of the individual’s part-time employment were the provision in Canada of a service to the employer in the individual’s capacity as a professor or teacher; and (b) the duties of the individual’s part-time employm