Income Tax Act — I-3.3 60
payer for the year under the plan; Restrictive covenant — bad debt (f) all debts owing to a taxpayer that are established by the taxpayer to have become bad debts in the taxation year and that are in respect of an amount included because of the operation of subsection 6(3.1) or 56.4(2) in computing the taxpayer’s income in a preceding taxation year; Quebec parental insurance plan — self-employed premiums (g) the amount determined by the formula A – B where A is the total of all amounts each of which is an amount payable by the taxpayer in respect of self-employed earnings for the taxation year as a premium under the Act respecting parental insurance , R.S.Q., c. A-29.011, and B is the total of all amounts each of which is an amount that would be payable by the taxpayer as an employee’s premium under the Act respecting parental insurance , R.S.Q., c. A-29.011, if those earnings were employment income of the taxpayer for the taxation year; Premium or payment – FHSA, PRPP, RRSP or RRIF (i) any amount that is deductible under section 146, 146.3 or 146.6 or subsection 147.3(13.1) or 147.5(19) in computing the income of the taxpayer for the year; Transfer of superannuation benefits (j) such part of the total of all amounts each of which is (i) a superannuation or pension benefit (other than any amount in respect of the benefit that is deducted in computing the taxable income of the taxpayer for a taxation year because of subparagraph 110(1)(f)(i) or a benefit that is part of a series of periodic payments) payable out of or under a pension plan that is not a registered pension plan, attributable to services rendered by the taxpayer or a spouse or common-law partner or former spouse or common-law partner of the taxpayer in a period throughout which that person was not resident in Canada, and included in computing the income of the taxpayer for the year because of subparagraph 56(1)(a)(i), or (ii) an eligible amount in respect of the taxpayer for the year under section 60.01, subsection 104(27) or 104(27.1) or paragraph 147(10.2)(d), as (iii) is designated by the taxpayer in the taxpayer’s return of income under this Part for the year, and (iv) does not exceed the total of all amounts each of which is an amount paid by the taxpayer in the year or within 60 days after the end of the year (A) as a contribution to or under a registered pension plan for the taxpayer’s benefit, other than the portion thereof deductible under paragraph 8(1)(m) in computing the taxpayer’s income for the year, (B) as a premium (within the meaning assigned by subsection 146(1)) under a registered retirement savings plan under which the taxpayer is the annuitant (within the meaning assigned by subsection 146(1)), other than the portion thereof designated for a taxation year for the purposes of paragraph 60(l, or (C) to or under a registered retirement income fund under which the taxpayer is the annuitant , as defined in subsection 146.3(1), other than the portion thereof designated for a taxation year for the purposes of paragraph (l), to the extent that the amount was not deducted in computing the taxpayer’s income for a preceding taxation year; Transfer of surplus (j.01) such part of the total of all amounts each of which is an amount received by the taxpayer before March 28, 1988 that can reasonably be considered to be a payment in respect of the actuarial surplus under a defined benefit provision (within the meaning assigned by subsection 147.1(1)) of a registered pension plan and that is included in computing the income of the taxpayer for the year by virtue of subparagraph 56(1)(a)(i) (other than any portion thereof deducted by the taxpayer under subsection 60.2(1) in computing the taxpayer’s income for the year) as (i) is designated by the taxpayer in the taxpayer’s return of income under this Part for the year, and (ii) does not exceed the total of all amounts each of which as an amount paid by the taxpayer in the year or within 60 days after the end of