Income Tax Act — I-3.3 146
Definitions 146 (1) In this section, annuitant means (a) until such time after maturity of the plan as an individual’s spouse or common-law partner becomes entitled, as a consequence of the individual’s death, to receive benefits to be paid out of or under the plan, the individual referred to in paragraph (a) or (b) of the definition retirement savings plan in this subsection for whom, under a retirement savings plan, a retirement income is to be provided, and (b) thereafter, the spouse or common-law partner referred to in paragraph (a); ( rentier ) benefit includes any amount received out of or under a retirement savings plan other than (a) the portion thereof received by a person other than the annuitant that can reasonably be regarded as part of the amount included in computing the income of an annuitant by virtue of subsections 146(8.8) and 146(8.9), (b) an amount received by the person with whom the annuitant has the contract or arrangement described in the definition retirement savings plan in this subsection as a premium under the plan, (b.1) an amount in respect of which the annuitant pays a tax under Part XI.01, unless the tax is waived, cancelled or refunded, (c) an amount, or part thereof, received in respect of the income of the trust under the plan for a taxation year for which the trust was not exempt from tax by virtue of paragraph 146(4)(c), and (c.1) a tax-paid amount described in paragraph (b) of the definition tax-paid amount in this subsection that relates to interest or another amount included in computing income otherwise than because of this section and without restricting the generality of the foregoing includes any amount paid to an annuitant under the plan (d) in accordance with the terms of the plan, (e) resulting from an amendment to or modification of the plan, or (f) resulting from the termination of the plan; ( prestation ) earned income of a taxpayer for a taxation year means the amount, if any, by which the total of all amounts each of which is (a) the taxpayer’s income (other than an amount described in paragraph 12(1)(z)) for a period in the year throughout which the taxpayer was resident in Canada from (i) an office or employment, determined without reference to paragraphs 8(1)(c), 8(1)(m) and 8(1)(m.2), (ii) a business carried on by the taxpayer either alone or as a partner actively engaged in the business, or (iii) property, where the income is derived from the rental of real or immovable property or from royalties in respect of a work or invention of which the taxpayer was the author or inventor, (b) an amount included under paragraph 56(1)(b), (c.2), (g) or (o) or subparagraph 56(1)(r)(v) in computing the taxpayer’s income for a period in the year throughout which the taxpayer was resident in Canada, (b.01) an amount included under paragraph 56(1)(n) in computing the taxpayer’s income for a period in the year throughout which the taxpayer was resident in Canada in connection with a program that consists primarily of research and does not lead to a diploma from a college or a collège d’enseignement général et professionnel, or a bachelor, masters, doctoral or equivalent degree, (b.1) an amount received by the taxpayer in the year and at a time when the taxpayer is resident in Canada as, on account of, in lieu of payment of or in satisfaction of, a disability pension under the Canada Pension Plan or a provincial pension plan as defined in section 3 of that Act, (b.2) the taxpayer’s qualifying performance income (as defined in subsection 143.1(1)) that is deemed by paragraph 143.1(1.2)(c) to be income of an amateur athlete trust for the year, (c) the taxpayer’s income (other than an amount described in paragraph 12(1)(z)) for a period in the year throughout which the taxpayer was not resident in Canada from (i) the duties of an office or employment performed by the taxpayer in Canada, determined without reference to paragraphs 8(1)(c), 8(1)(m) and 8(1)(m.2), or (ii) a business carried on by