Income Tax Act — I-3.3 12
 (g.1) any proceeds of disposition to which subsection 18.1(6) applies; Previous reserve for quadrennial survey (h) any amount deducted as a reserve under paragraph 20(1)(o) in computing the taxpayer’s income for the immediately preceding year; Bad debts recovered (i) any amount, other than an amount referred to in paragraph 12(1)(i.1), received in the year on account of a debt or a loan or lending asset in respect of which a deduction for bad debts or uncollectable loans or lending assets was made in computing the taxpayer’s income for a preceding taxation year; Bad debts recovered (i.1) where an amount is received in the year on account of a debt in respect of which a deduction for bad debts was made under subsection 20(4.2) in computing the taxpayer’s income for a preceding taxation year, the amount determined by the formula A × B/C where A is 1/2 of the amount so received, B is the amount that was deducted under subsection 20(4.2) in respect of the debt, and C is the total of the amount that was so deducted under subsection 20(4.2) and the amount that was deemed by that subsection or subsection 20(4.3) to be an allowable capital loss in respect of the debt; Dividends from resident corporations (j) any amount of a dividend in respect of a share of the capital stock of a corporation resident in Canada that is required by Subdivision H to be included in computing the taxpayer’s income for the year; Foreign corporations, trusts and investment entities (k) any amount required by Subdivision I to be included in computing the taxpayer’s income for the year; Partnership income (l) any amount that is, by virtue of Subdivision J, income of the taxpayer for the year from a business or property; Partnership — interest deduction add back (l.1) the total of all amounts, each of which is the amount, if any, determined in respect of a partnership by the formula A × B/C – D where A is the total of all amounts each of which is an amount of interest that is (i) deductible by the partnership, and (ii) paid by the partnership in, or payable by the partnership in respect of, the taxation year of the taxpayer (depending on the method regularly followed by the taxpayer in computing the taxpayer’s income) on a debt amount included in the taxpayer’s outstanding debts to specified non-residents (as defined in subsection 18(5)), B is the amount determined under paragraph 18(4)(a) in respect of the taxpayer for the year, C is the amount determined under paragraph 18(4)(b) in respect of the taxpayer for the year, and D is the total of all amounts each of which is an amount included under subsection 91(1) in computing the income of the taxpayer for the year or a subsequent taxation year, or of the partnership for a fiscal period, that may reasonably be considered to be in respect of interest described in A; Partnership — interest and financing expenses add back (l.2) the amount determined by the formula A × B where A is the total of all amounts each of which is an amount determined under paragraph (h) of the description of A in the definition interest and financing expenses in subsection 18.2(1) in respect of the taxpayer for the taxation year, and B is (i) if the taxpayer is an excluded entity for the year (as defined in subsection 18.2(1)), nil, and (ii) in any other case, the proportion determined under the first formula in subsection 18.2(2) in respect of the taxpayer for the year; Benefits from trusts (m) any amount required by Subdivision K or subsection 132.1(1) to be included in computing the taxpayer’s income for the year, except (i) any amount deemed by that subdivision to be a taxable capital gain of the taxpayer, and (ii) any amount paid or payable to the taxpayer out of or under an RCA trust (within the meaning assigned by subsection 207.5(1)); Employees profit sharing plan (n) any amount received by the taxpayer in the year out of or under (i) an employees profit sharing plan, or (ii) an employee trust established for the benefit of employ