Income Tax Act — I-3.3 20
d by paragraph 12(1)(r) to be included in computing the taxpayer’s income for the immediately preceding taxation year; (jj) [Repealed, 2013, c. 34, s. 180] Exploration and development grants (kk) the amount of any assistance or benefit received by the taxpayer in the year as a deduction from or reimbursement of an expense that is a tax (other than the goods and services tax) or royalty to the extent that (i) the tax or royalty is, by reason of the receipt of the amount by the taxpayer, not deductible in computing the taxpayer’s income for a taxation year, and (ii) the deduction or reimbursement was included by the taxpayer in the amount determined for J in the definition cumulative Canadian exploration expense in subsection 66.1(6), for M in the definition cumulative Canadian development expense in subsection 66.2(5) or for I in the definition cumulative Canadian oil and gas property expense in subsection 66.4(5); Repayment of interest (ll) such part of any amount payable by the taxpayer because of a provision of this Act, or of an Act of a province that imposes a tax similar to the tax imposed under this Act, as was paid in the year and as can reasonably be considered to be a repayment of interest that was included in computing the taxpayer’s income for the year or a preceding taxation year; Cost of substances injected in reservoir (mm) the portion claimed by the taxpayer of an amount that is an outlay or expense made or incurred by the taxpayer before the end of the year that is a cost to the taxpayer of any substance injected before that time into a natural reservoir to assist in the recovery of petroleum, natural gas or related hydrocarbons to the extent that that portion was not (i) otherwise deducted in computing the taxpayer’s income for the year, or (ii) deducted in computing the taxpayer’s income for any preceding taxation year, except that where the year is less than 51 weeks, the amount that may be claimed under this paragraph by the taxpayer for the year shall not exceed the greater of (iii) that proportion of the maximum amount that may otherwise be claimed under this paragraph by the taxpayer for the year that the number of days in the year is of 365, and (iv) the amount of such outlay or expense that was made or incurred by the taxpayer in the year and not otherwise deducted in computing the taxpayer’s income for the year; Part XII.6 tax (nn) the tax, if any, under Part XII.6 paid in the year or payable in respect of the year by the taxpayer (depending on the method regularly followed by the taxpayer in computing the taxpayer’s income); (nn.1) [Repealed, 2017, c. 20, s. 4] Salary deferral arrangement (oo) any deferred amount under a salary deferral arrangement in respect of another person to the extent that it was (i) included under paragraph 6(1)(a) as a benefit in computing the income of the other person for the taxation year of the other person that ends in the taxpayer’s taxation year, and (ii) in respect of services rendered to the taxpayer; Idem (pp) any amount under a salary deferral arrangement in respect of another person (other than an arrangement established primarily for the benefit of one or more non-resident employees in respect of services to be rendered outside Canada) to the extent that it was (i) included under paragraph 6(1)(i) in computing the income of the other person for the taxation year of the other person that ends in the taxpayer’s taxation year, and (ii) in respect of services rendered to the taxpayer; Disability-related modifications to buildings (qq) an amount paid by the taxpayer in the year for prescribed renovations or alterations to a building used by the taxpayer primarily for the purpose of gaining or producing income from the building or from a business that are made to enable individuals who have a mobility impairment to gain access to the building or to be mobile within it; Disability-related equipment (rr) an amount paid by the taxpayer in the year for any prescribed disab