Income Tax Act — I-3.3 146.02
Definitions 146.02 (1) The definitions in this subsection apply in this section. annuitant has the meaning assigned by subsection 146(1). ( rentier ) benefit has the meaning assigned by subsection 146(1). ( prestation ) eligible amount of an individual means a particular amount received at a particular time in a calendar year by the individual as a benefit out of or under a registered retirement savings plan if (a) the particular amount is received after 1998 pursuant to the individual’s written request in a prescribed form; (b) in respect of the particular amount, the individual designates in the form a person (in this definition referred to as the “designated person”) who is the individual or the individual’s spouse or common-law partner; (c) the total of the particular amount and all other eligible amounts received by the individual at or before the particular time and in the year does not exceed $10,000; (d) the total of the particular amount and all other eligible amounts received by the individual at or before the particular time (other than amounts received in participation periods of the individual that ended before the year) does not exceed $20,000; (e) the individual did not receive an eligible amount at or before the particular time in respect of which someone other than the designated person was designated (other than an amount received in a participation period of the individual that ended before the year); (f) the designated person (i) is enrolled at the particular time as a full-time student in a qualifying educational program, or (ii) has received written notification before the particular time that the designated person is absolutely or contingently entitled to enrol before March of the following year as a full-time student in a qualifying educational program; (g) the individual is resident in Canada throughout the period that begins at the particular time and ends immediately before the earlier of (i) the beginning of the following year, and (ii) the time of the individual’s death; (h) except where the individual dies after the particular time and before April of the following year, the designated person is enrolled as a full-time student in a qualifying educational program after the particular time and before March of the following year and (i) the designated person completes the program before April of the following year, (ii) the designated person does not withdraw from the program before April of the following year, or (iii) less than 75% of the tuition paid, after the beginning of the year and before April of the following year, in respect of the designated person and the program is refundable; and (i) if an eligible amount was received by the individual before the year, the particular time is neither (i) in the individual’s repayment period for the individual’s participation period that includes the particular time, nor (ii) after January (or a later month where the Minister so permits) of the fifth calendar year of that participation period. ( montant admissible ) excluded premium of an individual means a premium that (a) was designated by the individual for the purpose of paragraph 60(j), (j.1) or (l) or subsection 146.01(3); (b) was a repayment to which paragraph (b) or (d) of the definition excluded withdrawal in subsection 146.01(1) applies; (c) was an amount transferred directly from a FHSA, registered retirement savings plan, registered pension plan, registered retirement income fund or deferred profit sharing plan; or (d) was deductible under subsection 146(6.1) in computing the individual’s income for any taxation year. ( prime exclue ) excluded withdrawal of an individual means (a) an eligible amount received by the individual; or (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 eligible amount were read without referenc