Income Tax Act — I-3.3 128.1
b)(i) or (ii)), (vi.1) an employee life and health trust, (vii) a plan or arrangement (other than an employee benefit plan) under which the individual has a right to receive in a year remuneration in respect of services rendered by the individual in the year or a prior year, (viii) a superannuation or pension fund or plan (other than an employee benefit plan), (ix) a retirement compensation arrangement, (x) a foreign retirement arrangement, or (xi) a registered supplementary unemployment benefit plan; (b) a right of the individual to a benefit under an employee benefit plan that is (i) a plan or arrangement described in paragraph (j) of the definition salary deferral arrangement in subsection 248(1) that would, but for paragraphs (j) and (k) of that definition, be a salary deferral arrangement, or (ii) a plan or arrangement that would, but for paragraph 6801(c) of the Income Tax Regulations , be a salary deferral arrangement, to the extent that the benefit can reasonably be considered to be attributable to services rendered by the individual in Canada; (c) a right of the individual under an agreement referred to in subsection 7(1); (d) a right of the individual to a retiring allowance; (e) a right of the individual under, or an interest of the individual in, a trust that is (i) an employee trust, (ii) an amateur athlete trust, (iii) a cemetery care trust, or (iv) a trust governed by an eligible funeral arrangement; (f) a right of the individual to receive a payment under (i) an annuity contract, or (ii) an income-averaging annuity contract; (g) a right of the individual to a benefit under (i) the Canada Pension Plan or a provincial pension plan as defined in section 3 of that Act, (ii) the Old Age Security Act , or (iii) [Repealed, 2011, c. 24, s. 43] (iv) a plan or arrangement instituted by the social security legislation of a country other than Canada or of a state, province or other political subdivision of such a country; (h) a right of the individual to a benefit described in any of subparagraphs 56(1)(a)(iii) to (vi); (i) a right of the individual to a payment out of a NISA Fund No. 2; (j) an interest of the individual in a personal trust resident in Canada if the interest was never acquired for consideration and did not arise as a consequence of a qualifying disposition by the individual (within the meaning that would be assigned by subsection 107.4(1) if that subsection were read without reference to paragraphs 107.4(1)(h) and (i)); (k) an interest of the individual in a non-resident testamentary trust that is an estate that arose on and as a consequence of a death if (i) the interest was never acquired for consideration, and (ii) the estate has been in existence for no more than 36 months; or (l) an interest of the individual in a life insurance policy in Canada, except for that part of the policy in respect of which the individual is deemed by paragraph 138.1(1)(e) to have an interest in a related segregated fund trust. ( droit, participation ou intérêt exclu ) reportable property of an individual at a particular time means any property other than (a) money that is legal tender in Canada and deposits of such money; (b) property that would be an excluded right or interest of the individual if the definition excluded right or interest in this subsection were read without reference to paragraphs (c), (j) and (l) of that definition; (c) if the individual is not a trust and was not, during the 120-month period that ends at the particular time, resident in Canada for more than 60 months, property described in subparagraph (4)(b)(iv) that is not taxable Canadian property; and (d) any item of personal-use property the fair market value of which, at the particular time, is less than $10,000. ( bien à déclarer ) [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 21, s. 62; 1998, c. 19, ss. 36, 153; 1999, c. 22, s. 52; 2001, c. 17, s. 123; 2007, c. 35,