Income Tax Act — I-3.3 60
he subsequent year (determined without reference to paragraphs (n), (n.1) and (v.1)), and (ii) is not deducted in computing the taxpayer’s taxable income for any other taxation year; Legal Expenses (o) amounts paid by the taxpayer in the year in respect of fees or expenses incurred in preparing, instituting or prosecuting an objection to, or an appeal in relation to, (i) an assessment of tax, interest or penalties under this Act or an Act of a province that imposes a tax similar to the tax imposed under this Act, (ii) a decision of the Canada Employment Insurance Commission under the Employment Insurance Act or to an appeal of such a decision to the Social Security Tribunal or the Employment Insurance Board of Appeal under the Department of Employment and Social Development Act , (iii) an assessment of any income tax deductible by the taxpayer under section 126 or any interest or penalty with respect thereto, or (iv) an assessment or a decision made under the Canada Pension Plan or a provincial pension plan as defined in section 3 of that Act; Idem (o.1) the amount, if any, by which the lesser of (i) the total of all legal expenses (other than those relating to a division or settlement of property arising out of, or on a breakdown of, a marriage or common-law partnership) paid by the taxpayer in the year or in any of the 7 preceding taxation years to collect or establish a right to an amount of (A) a benefit under a pension fund or plan (other than a benefit under the Canada Pension Plan or a provincial pension plan as defined in section 3 of that Act) in respect of the employment of the taxpayer or a deceased individual of whom the taxpayer was a dependant, relation or legal representative, or (B) a retiring allowance of the taxpayer or a deceased individual of whom the taxpayer was a dependant, relation or legal representative, and (ii) the amount, if any, by which the total of all amounts each of which is (A) an amount described in clause 60(o.1)(i)(A) or 60(o.1)(i)(B) (I) that is received after 1985, (II) in respect of which legal expenses described in subparagraph 60(o.1)(i) were paid, and (III) that is included in computing the income of the taxpayer for the year or a preceding taxation year, or (B) an amount included in computing the income of the taxpayer under paragraph 56(1)(l.1) for the year or a preceding taxation year, exceeds the total of all amounts each of which is an amount deducted under paragraph 60(j), 60(j.01), 60(j.1) or 60(j.2) in computing the income of the taxpayer for the year or a preceding taxation year, to the extent that the amount may reasonably be considered to have been deductible as a consequence of the receipt of an amount referred to in clause 60(o.1)(ii)(A), exceeds (iii) the portion of the total described in subparagraph 60(o.1)(i) in respect of the taxpayer that may reasonably be considered to have been deductible under this paragraph in computing the income of the taxpayer for a preceding taxation year; Repayment of apprenticeship grants (p) the total of all amounts each of which is an amount paid in the taxation year as a repayment under the Apprenticeship Incentive Grant program or the Apprenticeship Completion Grant program of an amount that was included under paragraph 56(1)(n.1) in computing the taxpayer’s income for the taxation year or a preceding taxation year; Refund of income payments (q) where the taxpayer is an individual, an amount paid by the taxpayer in the year to a person with whom the taxpayer was dealing at arm’s length (in this paragraph referred to as the “payer”) if (i) the amount has been included in computing the income of the taxpayer for the year or a preceding taxation year as an amount described in subparagraph 56(1)(n)(i) or paragraph 56(1)(o) paid to the taxpayer by the payer, (ii) at the time the amount was paid by the payer to the taxpayer a condition was stipulated for the taxpayer to fulfil, (iii) as a result of the failure of the taxpayer to fulfil the