Income Tax Act — I-3.3 56
espect of the pension transferee for the taxation year; Parents of victims of crime (a.3) amounts received by the taxpayer in the year under a program established under the authority of the Department of Employment and Social Development Act in respect of children who are deceased or missing as a result of an offence, or a probable offence, under the Criminal Code ; Support (b) the total of all amounts each of which is an amount determined by the formula A - (B + C) where A is the total of all amounts each of which is a support amount received after 1996 and before the end of the year by the taxpayer from a particular person where the taxpayer and the particular person were living separate and apart at the time the amount was received, B is the total of all amounts each of which is a child support amount that became receivable by the taxpayer from the particular person under an agreement or order on or after its commencement day and before the end of the year in respect of a period that began on or after its commencement day, and C is the total of all amounts each of which is a support amount received after 1996 by the taxpayer from the particular person and included in the taxpayer’s income for a preceding taxation year; (c) [Repealed, 1997, c. 25, s. 8] (c.1) [Repealed, 1994, c. 7, Sch. VIII, s. 17] Reimbursement of support payments (c.2) an amount received by the taxpayer in the year under a decree, order or judgment of a competent tribunal as a reimbursement of an amount deducted under paragraph 60(b) or 60(c), or under paragraph 60(c.1) as it applies, in computing the taxpayer’s income for the year or a preceding taxation year to decrees, orders and judgments made before 1993; Annuity payments (d) any amount received by the taxpayer in the year as an annuity payment other than an amount (i) otherwise required to be included in computing the taxpayer’s income for the year, (ii) with respect to an interest in an annuity contract to which subsection 12.2(1) applies (or would apply if the contract had an anniversary day in the year at a time when the taxpayer held the interest), (iii) received out of or under an annuity contract issued or effected as a TFSA, or (iv) described in subsection 146.5(3) that is not required by that subsection to be included in the taxpayer’s income; Idem (d.2) any amount received out of or under, or as proceeds of disposition of, an annuity the payment for which was (i) deductible in computing the taxpayer’s income because of paragraph 60(l) or because of subsection 146(5.5) of the Income Tax Act , chapter 148 of the Revised Statutes of Canada, 1952, (ii) made in circumstances to which subsection 146(21) applied, or (iii) made pursuant to or under a deferred profit sharing plan by a trustee under the plan to purchase the annuity for a beneficiary under the plan; Disposition of income-averaging annuity contract (e) any amount received by the taxpayer in the year as, on account or in lieu of payment of, or in satisfaction of, proceeds of the surrender, cancellation, redemption, sale or other disposition of an income-averaging annuity contract; Idem (f) any amount deemed by subsection 61.1(1) to have been received by the taxpayer in the year as proceeds of the disposition of an income-averaging annuity contract; Supplementary unemployment benefit plan (g) amounts received by the taxpayer in the year from a trustee under a supplementary unemployment benefit plan as provided by section 145; Registered retirement savings plan, etc. (h) amounts required by section 146 in respect of a registered retirement savings plan or a registered retirement income fund to be included in computing the taxpayer’s income for the year; Home buyers’ plan (h.1) amounts required by section 146.01 to be included in computing the taxpayer’s income for the year; Lifelong learning plan (h.2) amounts required by section 146.02 to be included in computing the taxpayer’s income for the year; Deferred profit sharing plan (i) amount