Income Tax Act — I-3.3 61
 benefit, if paid in the year of death or within one year after that year; (d) any amount included in computing the individual’s income for the year by virtue of subsection 146(8), to the extent that the amount is a refund of premiums, as defined by section 146, under a registered retirement savings plan received by the individual under the plan on or after the death of the person who was, immediately before the person’s death, the annuitant thereunder; (e) any amount included in computing the individual’s income for the year by virtue of section 13, 14 or 23, subsection 28(4) or 28(5) or paragraph 106(2)(a) of this Act or subparagraph 56(1)(a)(viii) of the Income Tax Act , chapter 148 of the Revised Statutes of Canada, 1952; (f) any amount deemed by section 7 to be a benefit received by the individual in the year by virtue of the individual’s employment; (g) the amount, if any, by which any amount received by the individual in the year as or on account of a prize for achievement in a field of endeavour ordinarily carried on by the individual exceeds $500; (h) any amount included in computing the individual’s income for the year by virtue of subsection 146.2(6) of the Income Tax Act , chapter 148 of the Revised Statutes of Canada, 1952; (i) a payment made in the year to an individual by virtue of paragraph 51(2)(b) of the Judges Act ; (j) except where the individual claimed a deduction under paragraph 23(3)(a) of the Income Tax Application Rules in computing the individual’s income for the year, any amount included in computing that income by virtue of paragraph 23(3)(c) of that Act; and (k) where the individual ceased to be a member of a partnership in the year or the preceding year and paragraph 34(a) applied in computing the individual’s income therefrom in the preceding year, the amount included in the individual’s income for the year by virtue of paragraph 3(a) to the extent that, having regard to all the circumstances including the proportion in which the members of the partnership have agreed to share the profits of the partnership, it can reasonably be considered to be in respect of the individual’s share of the work in progress of the partnership at the time the individual ceased to be a member thereof, if, during the remainder of the year in which the individual ceased to be a member and in the following year, the individual did not (i) become employed in the business that had been carried on by the partnership, (ii) carry on a business that is a profession, or (iii) become a member of a partnership that carries on a business that is a profession. Definitions (4) In this section, annual annuity amount of an individual in respect of an income-averaging annuity contract means the total of the equal payments described in paragraph (c) of the definition income-averaging annuity contract in this subsection that, under the contract, are receivable by the individual in the twelve month period commencing on the day that the first such payment under the contract becomes receivable by the individual; ( montant annuel de la rente ) income-averaging annuity contract of an individual means a contract between the individual and a person licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada an annuities business or a corporation licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada the business of offering to the public its services as trustee, under which (a) in consideration of a qualifying payment as consideration under the contract, that person agrees to pay to the individual, commencing at a time not later than 10 months after the individual has made the qualifying payment, (i) an annuity to the individual for the individual’s life, with or without a guaranteed term not exceeding the number of years that is the lesser of (A) 15, and (B) 85 minus the age of the individual at the time the annuity payments commence, or (ii) an annuity to the individua