Income Tax Act — I-3.3 (a)
excluded withdrawal of an individual means (a) an eligible amount received by the individual, (b) a particular amount (other than an eligible amount) received while the individual was resident in Canada and in a calendar year if (i) the particular amount would be an eligible amount of the individual if the definition regular eligible amount were read without reference to paragraphs (c) and (g) of that definition and the definition supplemental eligible amount were read without reference to paragraphs (d) and (f) of that definition, (ii) a payment (other than an excluded premium) equal to the particular amount is made by the individual under a retirement saving plan that is, at the end of the taxation year of the payment, a registered retirement savings plan under which the individual is the annuitant, (iii) the payment is made before the particular time that is (A) if the individual was not resident in Canada at the time the individual filed a return of income for the taxation year in which the particular amount was received, the earlier of (I) the end of the following calendar year, and (II) the time at which the individual filed the return, (B) where clause (A) does not apply and the particular amount would, but for subclause (2)(c)(ii)(A)(II), be an eligible amount, the end of the second following calendar year, and (C) in any other case, the end of the following calendar year, and (iv) either (A) if the particular time is before 2000, the payment is made, as a repayment of the particular amount, to the issuer of the registered retirement savings plan from which the particular amount was received, no other payment is made as a repayment of the particular amount and that issuer is notified of the payment in prescribed form submitted to the issuer at the time the payment is made, or (B) the payment is made after 1999 and before the particular time and the payment (and no other payment) is designated under this clause as a repayment of the particular amount in prescribed form filed with the Minister on or before the particular time (or before such later time as is acceptable to the Minister), (c) an amount (other than an eligible amount) that is received in a calendar year before 1999 and that would be an eligible amount of the individual if the definition eligible amount , as it applied to amounts received before 1999, were read without reference to paragraphs (c) and (e) of that definition, where the individual (i) died before the end of the following calendar year, and (ii) was resident in Canada throughout the period that began immediately after the amount was received and ended at the time of the death, or (d) a particular amount (other than an eligible amount) received while the individual was resident in Canada and in a calendar year if (i) the particular amount would be a regular eligible amount if subsection (2.1) were read without reference to its subparagraph (a)(iii), (ii) a payment (other than an excluded premium) equal to the particular amount is made by the individual under a retirement saving plan that is, at the end of the taxation year of the payment, a registered retirement savings plan under which the individual is the annuitant, and (iii) the payment is made before the end of the second calendar year after the calendar year that includes the particular time referred to in subsection (2.1); ( retrait exclu )