Income Tax Act — I-3.3 12
property, and (ix) was not received by the taxpayer as an excluded loan; Fuel tax rebates (x.1) the total of all amounts each of which is (i) a fuel tax rebate received in the year by the taxpayer under subsection 68.4(3) of the Excise Tax Act , or (ii) the amount determined by the formula 10(A - B) - C where A is the total of all fuel tax rebates under subsections 68.4(2) and (3.1) of that Act received in the year by the taxpayer, B is the total of all amounts, in respect of fuel tax rebates under section 68.4 of that Act received in the year by the taxpayer, repaid by the taxpayer under subsection 68.4(7) of that Act, and C is the total of all amounts, in respect of fuel tax rebates under section 68.4 of that Act received in the year, deducted under subsection 111(10) in computing the taxpayer’s non-capital losses for other taxation years; Crown charge rebates (x.2) the total of all amounts each of which is an amount that (i) was received by the taxpayer, including by way of a deduction from tax, in the year as a refund, reimbursement, contribution or allowance, in respect of an amount that was at any time receivable, directly or indirectly in any manner whatever, by Her Majesty in right of Canada or of a province in respect of (A) the acquisition, development or ownership of a Canadian resource property, or (B) the production in Canada from a mineral resource, a natural accumulation of petroleum or natural gas, or an oil or a gas well, and (ii) was not otherwise included in computing the taxpayer’s income for the year or a preceding taxation year; Automobile provided to partner (y) where the taxpayer is an individual who is a member of a partnership or an employee of a member of a partnership and the partnership makes an automobile available in the year to the taxpayer or to a person related to the taxpayer, the amounts that would be included by reason of paragraph 6(1)(e) in the income of the taxpayer for the year if the taxpayer were employed by the partnership; Amateur athlete trust payments (z) any amount in respect of an amateur athlete trust required by section 143.1 to be included in computing the taxpayer’s income for the year; Qualifying environmental trusts (z.1) the total of all amounts received by the taxpayer in the year as a beneficiary under a qualifying environmental trust, whether or not the amounts are included because of subsection 107.3(1) in computing the taxpayer’s income for any taxation year; Dispositions of interests in qualifying environmental trusts (z.2) the total of all amounts each of which is the consideration received by the taxpayer in the year for the disposition to another person or partnership of all or part of the taxpayer’s interest as a beneficiary under a qualifying environmental trust, other than consideration that is the assumption of a reclamation obligation in respect of the trust; Debt forgiveness (z.3) any amount required because of subsection 80(13) or 80(17) to be included in computing the taxpayer’s income for the year; Eligible funeral arrangements (z.4) any amount required because of subsection 148.1(3) to be included in computing the taxpayer’s income for the year; TFSA amounts (z.5) any amount required by subsection 146.2(9) or section 207.061 to be included in computing the taxpayer’s income for the year; Refunds (z.6) any amount received by the taxpayer in the year in respect of a refund of an amount that was deducted under paragraph 20(1)(vv) in computing income for any taxation year; and Derivative forward agreement (z.7) the total of all amounts each of which is (i) if the taxpayer acquires a property under a derivative forward agreement in the year, the portion of the amount by which the fair market value of the property at the time it is acquired by the taxpayer exceeds the cost to the taxpayer of the property that is attributable to an underlying interest other than an underlying interest referred to in subparagraphs (b)(i) to (iii) of the definition derivative fo